Delegated rulemaking powers enable tax authorities to prescribe conditions, forms and procedures for Income tax and GST provisions. The Bill empowers the Central Government and the Board to make rules prescribing conditions, forms, manners and procedures for implementation of diverse Income tax and GST provisions, including eligibility for exclusions and deductions, registration and revocation processes, formats for orders and returns, and procedural requirements for notices, intimations and tax withholding.
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.
Delegated rulemaking powers enable tax authorities to prescribe conditions, forms and procedures for Income tax and GST provisions.
The Bill empowers the Central Government and the Board to make rules prescribing conditions, forms, manners and procedures for implementation of diverse Income tax and GST provisions, including eligibility for exclusions and deductions, registration and revocation processes, formats for orders and returns, and procedural requirements for notices, intimations and tax withholding.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
