Rules to be laid before Parliament: subordinate legislation must be presented for parliamentary scrutiny allowing modification or annulment. The Central Government must lay every rule made under the Income-tax Act before each House of Parliament as soon as may be after it is made, for a total period of thirty days across one or more sessions. If, before the expiry of the session immediately following that period, both Houses agree to modify the rule or agree that it should not be made, the rule will thereafter have effect only in the modified form or be of no effect; any such modification or annulment does not affect the validity of actions previously taken under the rule.
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Rules to be laid before Parliament: subordinate legislation must be presented for parliamentary scrutiny allowing modification or annulment.
The Central Government must lay every rule made under the Income-tax Act before each House of Parliament as soon as may be after it is made, for a total period of thirty days across one or more sessions. If, before the expiry of the session immediately following that period, both Houses agree to modify the rule or agree that it should not be made, the rule will thereafter have effect only in the modified form or be of no effect; any such modification or annulment does not affect the validity of actions previously taken under the rule.
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