https://www.taxtmi.com/acts?id=49609 The amendment substitutes the opening words of the provision to replace a phrase referring solely to rule-making "by the rules made under this Act" with wording that expressly covers rule-making "under this Act or by the rules made thereunder," thereby clarifying that both the Act and rules made under it are sources for invoking the provision. en-us Sat, 22 Feb 2025 12:23:01 +0530 Sat, 22 Feb 2025 12:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49609 The amendment substitutes the opening words of the provision to replace a phrase referring solely to rule-making "by the rules made under this Act" with wording that expressly covers rule-making "under this Act or by the rules made thereunder," thereby clarifying that both the Act and rules made under it are sources for invoking the provision. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 12:23:01 +0530 https://www.taxtmi.com/acts?id=49609