Rule – 111B, Publication and circulation of Board’s order

111B. Any general or special order of the Board issued under clause (a) of sub-section (2) of section 119, the publication and circulation of which is, in the opinion of the Board, necessary in the public interest, shall be published and circulated in one or more of the following modes, namely :—

(i) publication of the order in the Official Gazette;
(ii) despatching copies of the order to Chambers of Commerce and other trade or professional associations which are, for the time being, borne on the mailing list of the Board;
(iii) displaying copies of the order on the notice board of the office of every ⁵²[Chief Commissioner or Commissioner], ⁵³[Deputy Commissioner] and ⁵⁴[Assessing Officer].

Reference: www.incometaxindia.gov.in