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of <h1>New Tax Rules and Notifications Must Be Reviewed by Parliament for 30 Days, Subject to Modification or Annulment.</h1> The Central Government must present every rule made under the Income Tax Act, 2025, rules of procedure by the Appellate Tribunal, and notifications issued under specified sections to both Houses of Parliament. These must be laid before Parliament for a total of thirty days, which can span one or multiple sessions. If both Houses agree to modify or annul a rule or notification before the end of the following session, it will only take effect in the modified form or be nullified, without affecting the validity of prior actions under that rule or notification.
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