{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":217,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/"},"unit":"section","section":{"number":"132","heading":"Power to make rules","text":"Power to make rules 132. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme. (2) Without prejudice to the generality of the foregoing power, such 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 in which such declaration may be verified; (b) | the manner of constitution of the designated committee and its rules of procedure and functioning; (c) | the form and manner of estimation of amount payable by the declarant and the procedure relating thereto; (d) | the form and manner of making the payment by the declarant and the intimation regarding the withdrawal of appeal; (e) | the form and manner of the discharge certificate which may be granted to the declarant; (f) | the manner in which the instructions may be issued and published; (g) | any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules. (3) The Central Government shall cause every rule made under this Scheme to be laid, as soon as may be after it is made, 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 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 any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.","html":"<p><b><b>Power to make rules</b></b></p><p><b><b>132</b>. </b>(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme.</p><p>(<i>2</i>) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the form in which a declaration may be made and the manner in which such declaration may be verified;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>the manner of constitution of the designated committee and its rules of procedure and functioning;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>the form and manner of estimation of amount payable by the declarant and the procedure relating thereto;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>the form and manner of making the payment by the declarant and the intimation regarding the withdrawal of appeal;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>the form and manner of the discharge certificate which may be granted to the declarant;</td></tr><tr><td>(<i>f</i>)</td><td></td><td>the manner in which the instructions may be issued and published;</td></tr><tr><td>(<i>g</i>)</td><td></td><td>any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.</td></tr></table></div><p><span class=\"num\">(3)</span> The Central Government shall cause every rule made under this Scheme to be laid, as soon as may be after it is made, 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 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 any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.</p>","words":318,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/132/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}