MEMORANDUM REGARDING DELEGATED LEGISLATION

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....(1) of the said section to provide that provisions of sections 11 and 12 shall not apply in relation to income of the trust or institution, unless the person in receipt of the income has made an application for registration of the trust or the institution which has adopted or undertaken modifications in the objects which do not conform to the conditions of registration, in the prescribed form and ....

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.... where, as a result of primary adjustment to the transfer price, there is an increase in the total income or reduction in the loss, as the case may be, of the assessee, the excess money which is available with its associated enterprise, shall be deemed to be an advance made by the assessee to such associated enterprise, if it is not repatriated within the time as may be prescribed and shall be com....

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....he said clause empowers the Board to make regulations to provide for the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and the passenger name record information and the penalty, for the delay in furnishing such information under sections 30A and 41A thereof. Clause 116 of the Bill seeks to insert a new sub-section (5) in s....