Commencement of expenditure-tax rules: executive rulemaking under the Act prescribes title and specified operative commencement. The Central Board of Direct Taxes, exercising rulemaking authority under the Expenditure-tax Act, makes the Expenditure-tax Rules, 1987, designates their short title as the Expenditure-tax Rules, 1987 and specifies their commencement, fixing the date when they come into force.