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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Rulemaking power: Government may prescribe rules, grant retrospective effect, and impose administrative penalties under the Act.</h1> Power to make rules vests in the Government on the Council's recommendation to notify rules for carrying out the Act's provisions, including prescribing matters required or permitted by the Act. The Government may give retrospective effect to rules not earlier than the Act's commencement, and rules may provide that contraventions attract administrative penalties up to the statute's specified maximum.