Delegated legislative powers enable rulemaking for tax deductions, valuation, procedural assessments and fiscal management measures. Delegated rulemaking authority is conferred throughout the Bill to the Board or Central Government to notify qualifying projects and prescribe guidelines for tax deductions, determine valuation methods for shares and particulars for residence certificates under tax treaties, regulate transfer pricing and advance pricing agreements, set procedures under a General Anti-Avoidance Rule, and establish forms and certification requirements for tax computations and returns, as well as procedural rules for assessments, withholding, service tax administration, special courts and fiscal management indicators.