Section132
The Finance Act, 2019 (No. 2)

Power to make rules

In force As on 07 Oct 2026

Ministry Finance

Section 132 of the Finance Act, 2019 (No. 2) deals with power to make rules. 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.

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.

Section 132, The Finance Act, 2019 (No. 2).

Questions about Section 132

What does Section 132 of the Finance Act, 2019 (No. 2) deal with?

Section 132 of the Finance Act, 2019 (No. 2) is headed "Power to make rules". 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.

How do I find court cases under Section 132 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 132, section 132 Finance Act, 2019 (No. 2), section 132 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.