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        Clause 49 - Amendment of Section 295

        Finance Bill, 2013
        Chapter III - Part I
        DIRECT TAXES - Income-tax

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        Rulemaking power expanded to cover specified tax chapter and Approving Panel governance, including remuneration and procedural rules. Amendment expands the rulemaking power under section 295 to permit rules for matters specified in Chapter X-A and to authorize rules prescribing remuneration, constitution, functioning and disposal of references by the Approving Panel under section 144BA, providing an explicit statutory basis for subordinate rules on Chapter X-A matters and Approving Panel governance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rulemaking power expanded to cover specified tax chapter and Approving Panel governance, including remuneration and procedural rules.

                                Amendment expands the rulemaking power under section 295 to permit rules for matters specified in Chapter X-A and to authorize rules prescribing remuneration, constitution, functioning and disposal of references by the Approving Panel under section 144BA, providing an explicit statutory basis for subordinate rules on Chapter X-A matters and Approving Panel governance.


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