Rule making power: central government may notify procedural rules for returns and appeals, subject to parliamentary review.

Central Government may, by notification in the Official Gazette, make rules to carry out this Chapter, including prescribing time limits and the form and manner for delivering returns and the form and verification of appeals. Every rule must be laid before both Houses of Parliament for a prescribed period; Parliament may modify or annul the rule in subsequent sessions, and any modification or annulment does not affect the validity of anything previously done under the rule.

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