Clause 127 - Power of Central Government to issue directions - Direct Taxes Code Bill, 2009

Power of Central Government to issue directions 127. (1) The Board shall, in exercise of its powers or the performance of its functions under this Code, be bound by such directions on questions of policy as the Central Government may give in writing to it from time to time. (2) The Board shall, as far as practicable, be given an opportunity to express its views before any direction is given under sub-section (1). (3) The decision of the Central Government whether a question is one of policy or not shall be final.