Rules and certain notifications to be placed before Parliament
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....ce Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255] and 4[every notification issued before the 1st day of June, 2007 under sub-clause (iv) of clause (23C) of section 10] 5[and every notification issued under sub-section (1C) of section 139 6[or third proviso to sub-section (1) of section 153A or second proviso to sub-section (1) of section 153C]] to be la....
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.... ************* NOTES:- 1. Restored vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 Earlier, Substituted vide Section 122 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Rules and certain notifications to be placed before Parliament. 296. The Central Government shall cause every rule ....
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....be without prejudice to the validity of anything previously done under that rule or notification." 2. Substituted vide Section 80 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 before it was read as, "Rules to be placed before Parliament. 296. The Central Government shall cause every rule made under this Act to be laid as soon as may be after it is made, before each ....
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