BharatTax.co — Knowledge Portal
147

Rules 2026 · Rule 147

Publication and circulation of order of Board under section 239(3)(a)

Rules 131-200

Rule 147 lists the ways the Board publishes and circulates a general or special order it considers necessary in the public interest: Official Gazette, copies to trade and professional bodies, display on office notice boards, or other digital outreach platforms.

The modes. A general or special order of the Board under section 239(3)(a), whose publication and circulation the Board considers necessary in the public interest, is published and circulated in one or more of these ways:

  • (a) publication in the Official Gazette;
  • (b) sending copies to Chambers of Commerce and other trade or professional associations on the Board's mailing list;
  • (c) displaying copies on the notice board of the office of every Chief Commissioner, Commissioner, Joint Commissioner and Assessing Officer; or
  • digital outreach platforms maintained by the Department (the last item as printed in the Rules).