https://www.taxtmi.com/article/detailed?id=7637 Schedules to the Income-tax Act form part of the principal statute and cannot be amended by executive notification or subordinate rule-making; amendments to Schedules must be made by Parliament through the statutory legislative amendment process. An administrative notification that purported to extend a Schedule provision by relying on delegated powers was held to be ultra vires and invalid by the courts. en-us Thu, 28 Sep 2017 06:57:07 +0530 Thu, 28 Sep 2017 06:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7637 Schedules to the Income-tax Act form part of the principal statute and cannot be amended by executive notification or subordinate rule-making; amendments to Schedules must be made by Parliament through the statutory legislative amendment process. An administrative notification that purported to extend a Schedule provision by relying on delegated powers was held to be ultra vires and invalid by the courts. Articles Income Tax Thu, 28 Sep 2017 06:57:07 +0530 https://www.taxtmi.com/article/detailed?id=7637