Delegated legislative power: Board may issue guidelines to remove implementation difficulties, subject to prior approval and parliamentary laying. The Bill authorises the Board, with Central Government control or prior approval where specified, to make rules and issue guidelines to remove difficulties in implementing the legislation; these rules address procedural and technical administration including income ascertainment, non-resident and mixed-source treatments, PAN and electronic filing requirements, documents on demand, audit report formats, appeal procedures, relief for double taxation and interest/refund calculations; such guidelines and removal-of-difficulty orders are to be laid before Parliament.