Delegated rulemaking powers enable tax authorities to prescribe conditions, forms and procedures for Income tax and GST provisions.

The Bill empowers the Central Government and the Board to make rules prescribing conditions, forms, manners and procedures for implementation of diverse Income tax and GST provisions, including eligibility for exclusions and deductions, registration and revocation processes, formats for orders and returns, and procedural requirements for notices, intimations and tax withholding.

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