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of <h1>Central Government empowered to make rules for chapter implementation, timelines, forms and appeals; Parliament may modify or annul.</h1> The Central Government is empowered to promulgate rules to implement this Chapter, including prescribing timelines, forms and procedures for filing returns and for filing and verifying appeals. Rules may address any matters necessary for carrying out the Chapter's provisions. Every rule must be laid before both Houses of Parliament for a total of thirty days across one or more sessions; Parliament may within the subsequent session modify or annul the rule, and the rule will then operate only as modified or be void, without affecting actions previously validly taken under it.
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