Delegated rulemaking authority allows government to notify long-term infrastructure bonds, prescribe cess rules and issue removal orders.

A deduction allows individuals and Hindu undivided families to deduct subscriptions to notified long-term infrastructure bonds from total income up to twenty thousand rupees; the Central Government may notify qualifying bonds. The Government is empowered to make rules or issue notifications to withdraw facilities, restrict or suspend registrations for evasion or misuse of CENVAT credit, apply Central Excise provisions to a cess and prescribe its assessment, collection and utilisation, and to issue removal-of-difficulty orders subject to a one-year limit, with rules and orders to be laid before Parliament.

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