https://www.taxtmi.com/acts?id=52380 Where the Scheme is silent on a matter, the General Rules operate as the default regulatory framework to fill gaps and ensure consistent administration, requiring application of those Rules to interpret, implement and enforce issues not expressly dealt with in the Scheme. en-us Tue, 06 Jan 2026 14:13:15 +0530 Tue, 06 Jan 2026 14:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52380 Where the Scheme is silent on a matter, the General Rules operate as the default regulatory framework to fill gaps and ensure consistent administration, requiring application of those Rules to interpret, implement and enforce issues not expressly dealt with in the Scheme. Act-Rules Direct Taxes Tue, 06 Jan 2026 14:13:15 +0530 https://www.taxtmi.com/acts?id=52380