Delegated rule making powers expand administrative authority to prescribe guidelines, forms, and procedures for tax measures.

The Bill inserts new tax chapters and sections while conferring extensive delegated rule making powers on the Board and the Central Government to prescribe guidelines, conditions, forms and procedures for application of the General Anti Avoidance Rule, taxation of securitisation trusts, wealth tax return requirements, commodities transaction tax administration, appeals procedures, and temporally limited orders to remove implementation difficulties.

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