Delegated legislation: Government and Board empowered to make rules across tax, customs and GST compliance frameworks.

The memorandum identifies multiple provisions in the Finance Bill that vest the Central Government or the Board with rulemaking authority to prescribe conditions, amounts and procedures across income tax definitions, salary and perquisite calculations, special non resident profit computations, transfer pricing application to consecutive years, voluntary post clearance entry revision in customs, expanded statement details under the goods and services regime, and a track and trace mechanism including unique identification marking and associated record keeping.

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