https://www.taxtmi.com/acts?id=54590 The Competent Authority may issue subsidiary instructions to clarify any ambiguity in the regulatory provisions and to lay down procedural requirements ancillary to the regulation. The power is limited to these two purposes and operates as an enabling mechanism for clarification and procedural supplementation connected with the regulation itself. en-us Tue, 16 Jun 2026 16:26:42 +0530 Tue, 16 Jun 2026 16:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54590 The Competent Authority may issue subsidiary instructions to clarify any ambiguity in the regulatory provisions and to lay down procedural requirements ancillary to the regulation. The power is limited to these two purposes and operates as an enabling mechanism for clarification and procedural supplementation connected with the regulation itself. Act-Rules Indian Laws Tue, 16 Jun 2026 16:26:42 +0530 https://www.taxtmi.com/acts?id=54590