Rule-making power enables government to notify Equalisation Levy rules, subject to parliamentary laying and modification.

The Central Government may make rules to implement the Chapter on Equalisation Levy, including specifying time, form and manner for statements under section 164, the form and verification of appeals under sections 171 and 172, and other prescribed matters; every rule must be laid before both Houses of Parliament and is subject to modification or annulment by them without affecting prior actions taken under the rule.

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