Rulemaking power for advance rulings allows government to prescribe procedures and subjects rules to parliamentary scrutiny.

The Central Government may make rules to implement the Chapter on advance rulings, including prescribing the form and manner for applications, the manner of certifying copies of advance rulings, and any other matters to be prescribed. Rules must be laid before both Houses of Parliament for a combined sessional period and may be modified or annulled by Parliament without affecting validity of prior actions under the rule.

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