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<h1>Section 111: Central Government Empowered to Make Rules on Banking Cash Transaction Tax under Finance Act, 2005.</h1> Section 111 of the Finance Act, 2005, grants the Central Government the authority to make rules for implementing the provisions of the chapter on Banking Cash Transaction Tax. These rules may specify the timelines and formats for filing returns to the Assessing Officer, procedures for refunds, and the process for filing and verifying appeals. Additionally, any rules made must be presented to both Houses of Parliament for a total of thirty days. If either House suggests modifications or disapproves the rule, it will be adjusted or annulled accordingly, without affecting prior actions under the rule.