https://www.taxtmi.com/acts?id=6578 Section 31 vests the Board, under Central Government control, with rulemaking authority by notification to implement the Expenditure-tax Act, specifying subjects such as room charge determination, conversion of foreign exchange payments, forms and verification for returns, notices and appeals, and other prescribed matters. The first exercise may provide retrospective effect from the Act's commencement, and all rules must be laid before Parliament for review, with Parliament empowered to modify or annul rules without affecting prior validity under those rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 16:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6578 Section 31 vests the Board, under Central Government control, with rulemaking authority by notification to implement the Expenditure-tax Act, specifying subjects such as room charge determination, conversion of foreign exchange payments, forms and verification for returns, notices and appeals, and other prescribed matters. The first exercise may provide retrospective effect from the Act's commencement, and all rules must be laid before Parliament for review, with Parliament empowered to modify or annul rules without affecting prior validity under those rules. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6578