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          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.

          <h1>Delegated legislative power: Board may issue guidelines to remove implementation difficulties, subject to prior approval and parliamentary laying.</h1> 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.

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