https://www.taxtmi.com/forum/issue?id=117807 Rules under section 156 are made by the Central Government and placed before Parliament, while regulations under section 157 are made by the Board (CBIC) without parliamentary placement; both, when framed within the enabling power and consistent with the parent Act, may possess statutory force, but any delegated provision that exceeds the rulemaking authority, conflicts with the Act, or imposes penalties beyond statutory authorization will be ultra vires. en-us Wed, 09 Feb 2022 13:00:51 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117807 Rules under section 156 are made by the Central Government and placed before Parliament, while regulations under section 157 are made by the Board (CBIC) without parliamentary placement; both, when framed within the enabling power and consistent with the parent Act, may possess statutory force, but any delegated provision that exceeds the rulemaking authority, conflicts with the Act, or imposes penalties beyond statutory authorization will be ultra vires. Discussion-Forum Indian Laws Wed, 09 Feb 2022 13:00:51 +0530 https://www.taxtmi.com/forum/issue?id=117807