Parliamentary scrutiny of taxation rules: rules under provisos to sections 153A and 153C must be laid before Parliament. The amendment mandates that rules made by the Central Government under the third proviso to sub-section (1) of section 153A and the second proviso to sub-section (1) of section 153C be laid before Parliament, bringing those provisos within the scope of section 296's requirement for parliamentary laying; the amendment is effective from 1 July 2012.