Power to issue instructions or directions.

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..... s as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. (2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, 5 [ .....

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..... f. 01-01-2022 before it was read as sub-section (1) of section 44 4. Omitted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as sub-section (1) of section 151, 5. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, sub-section (2) of section 38, - - statute, statutory provisions legislation, law, enac .....

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