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of <h1>Central Government Empowered to Formulate Rules on Commodities Transaction Tax Under Finance Bill, 2013, Clause 123.</h1> Clause 123 of the Finance Bill, 2013, grants the Central Government authority to formulate rules via notification in the Official Gazette to implement the provisions of the relevant chapter on Commodities Transaction Tax. These rules may address the timing, form, and manner of returns under section 110, and the form and verification of appeals under sections 119 and 120. Once established, rules must be presented before both Houses of Parliament for a total of thirty days, during which modifications or annulments can be made, affecting the rule's validity but not actions previously taken under it.
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