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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income-tax Rules establish delegated rulemaking authority and set the rules' short title and commencement date.</h1> 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.

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