Rule-making power under the scheme enables prescription of procedural and calculation rules and parliamentary scrutiny. Power to make rules vests in the Central Government to prescribe procedural, computational and documentary requirements to operationalise the Scheme, including determination and set-off of disputed tax, methods for specified calculations, forms and verification for declarations, undertakings, certificates and payment intimations, the manner of calculating amounts payable, and any other matter to be prescribed. Rules must be laid before both Houses of Parliament for thirty days and may be modified or annulled by both Houses without affecting validity of prior actions.