Power to make rules enables Central Government to prescribe Equalisation Levy procedures and mandates parliamentary laying with possible annulment.

Central Government may, by notification, make rules to implement the Chapter on Equalisation Levy, including prescribing time, form and manner for statements under section 167, form and verification of appeals under sections 174 and 175, and any other prescribed matters. Every rule must be laid before both Houses of Parliament for thirty days across sessions, and Parliament may modify or annul the rule before the expiry of the following session, without affecting prior actions under the rule.

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