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of <h1>Income Declaration Scheme 2016: Rules for Section 183 Declarations Require Parliamentary Approval and Possible Modification</h1> The Income Declaration Scheme, 2016, under the Finance Act, 2016, grants the Board the authority to create rules, subject to Central Government oversight, for implementing the Scheme's provisions. These rules may specify the form and verification process for declarations under Section 183. Once established, rules must be presented to both Houses of Parliament for a total of thirty days, either in one session or across multiple sessions. If both Houses agree to modify or annul a rule within this period, the rule will be altered or nullified accordingly, without affecting prior actions taken under it.
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