Rulemaking power for banking cash transaction tax enables the government to set procedural rules for filings, refunds and appeals.

The Central Government may make rules to implement the Chapter on Banking Cash Transaction Tax, including time limits, forms and manners for filing returns and responses, refund timelines, appeal form and verification procedures, and other prescribable matters; such rules must be laid before both Houses of Parliament for thirty days and may be modified or annulled by both Houses without affecting prior actions under the rule.

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