https://www.taxtmi.com/acts?id=38633 Section 12 empowers the Central Government to make rules to implement the Act, including forms and verification for declarations and undertakings, formats for certificates and payment intimations, methods for calculating amounts payable, and rules for determination of disputed tax and set-off of tax credits, losses and depreciation. Rules must be laid before both Houses of Parliament and may be modified or annulled by resolution of both Houses without affecting prior acts under the rule. en-us Wed, 18 Mar 2020 16:33:05 +0530 Tue, 28 Oct 2025 12:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38633 Section 12 empowers the Central Government to make rules to implement the Act, including forms and verification for declarations and undertakings, formats for certificates and payment intimations, methods for calculating amounts payable, and rules for determination of disputed tax and set-off of tax credits, losses and depreciation. Rules must be laid before both Houses of Parliament and may be modified or annulled by resolution of both Houses without affecting prior acts under the rule. Act-Rules Direct Taxes Wed, 18 Mar 2020 16:33:05 +0530 https://www.taxtmi.com/acts?id=38633