Income-tax Rules establish delegated rulemaking authority and set the rules' short title and commencement date. The Central Board of Revenue, exercising powers conferred by the Income-tax Act and the procedural rules in the Fourth Schedule, promulgated the Income-tax Rules, 1962 as delegated legislation. The instrument is cited as the Income-tax Rules, 1962 and is declared to come into force on the first day of April, 1962, establishing the statutory basis, short title, and commencement of the rules.