Rule-making power under Direct Tax Dispute Resolution Scheme enables government to prescribe procedures, forms and parliamentary scrutiny of rules. The Central Government may, by notification, make rules to carry out the Direct Tax Dispute Resolution Scheme, specifying forms and verification for declarations, form of certificate, manner of publishing orders and any other prescribed matters; definitions and provisions address declarant, designated authority, disputed income and tax, declaration particulars, time and manner of payment, immunity from proceedings and penalties, non refund of amounts, exclusions, powers to issue directions and remove difficulties, and rules must be laid before Parliament for scrutiny and possible modification or annulment.