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Union of India - Section

Section 296 in The Income Tax Act, 1961

296. [ Rules and certain notifications to be placed before Parliament. [ Substituted by Act 41 of 1975, Section 80, for Section 296 (w.e.f. 1.4.1976).]

- The Central Government shall cause every rule made under this Act][, the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245-F, the Authority for Advance Rulings under section 245-V and the Appellate Tribunal under sub-section (5) of section 255] [ Substituted by Act 41 of 1975, Section 80, for Section 296 (w.e.f. 1.4.1976).] and [every notification issued before the 1st day of June, 2007 under sub-clause (iv) of clause (23-C) of section 10] [ Inserted by Act 32 of 1994, Section 49 (w.e.f. 1.6.1994).][to be laid as soon as may be after the rule is made or the notification is issued before each House of Parliament while it is in session, for a total period of thirty days, which may be comprised in 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 that the rule or notification should not be made or issued, that rule or notification shall thereafter have effect, only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification. ] [ Substituted by Act 41 of 1975, Section 80, for Section 296 (w.e.f. 1.4.1976).]