Rulemaking power enables the central government to prescribe tax procedures, calculation methods and parliamentary oversight. Section 12 empowers the Central Government to make rules to implement the Act, including forms and verification for declarations and undertakings, formats for certificates and payment intimations, methods for calculating amounts payable, and rules for determination of disputed tax and set-off of tax credits, losses and depreciation. Rules must be laid before both Houses of Parliament and may be modified or annulled by resolution of both Houses without affecting prior acts under the rule.
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.
Rulemaking power enables the central government to prescribe tax procedures, calculation methods and parliamentary oversight.
Section 12 empowers the Central Government to make rules to implement the Act, including forms and verification for declarations and undertakings, formats for certificates and payment intimations, methods for calculating amounts payable, and rules for determination of disputed tax and set-off of tax credits, losses and depreciation. Rules must be laid before both Houses of Parliament and may be modified or annulled by resolution of both Houses without affecting prior acts under the rule.
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