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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Power to make rules.

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.... rules may provide for all or any of the following matters, namely:- (a) the form in which a declaration may be made and the manner of its verification under sub-section (1) of ^1[section 134]; (b) the form and manner in which order shall be passed under sub-section (1) of ^2[section 135]; (c) the manner of making payment under sub-section (2) of ^3[section 135]; ....

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....one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that a....