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of <h1>Central Government Authorized to Implement Foreign Exchange Conservation Tax Rules u/s 104 of Finance Act, 1987.</h1> Section 104 of the Finance Act, 1987 grants the Central Government the authority to make rules for implementing the Foreign Exchange Conservation (Travel) Tax. These rules may cover the collection and payment of the tax and penalties, adjudication procedures, appeals process, and the submission of necessary returns and information. The rules also specify the authorities responsible for these functions and address any other matters that require regulation under this Chapter. The government is empowered to notify these rules in the Official Gazette to ensure compliance and proper administration of the tax provisions.
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