1,2The Central Government shall cause every rule made under this Act , 3 the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255 and 4 every notification issued before the 1st day of June, 2007 under sub-clause (iv) of clause (23C) of section 105 and every notification issued under sub-section (1C) of section 139 6 or third proviso to sub-section (1) of section 153A or second proviso to sub-section (1) of section 153C 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 in making any modification in the rule or notification or 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.
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1. Restored by Act 3 of 1989, s. 95 (w.e.f.1-4-1989).
Earlier it was substituted by Act 4 of 1988, s. 122 (w.e.f. 1-4-1989).
2. Subs. by Act 41 of 1975, s. 80, for "section 296" (w.e.f. 1-4-1976).
3. Ins. by Act 32 of 1994, s. 49 (w.e.f. 1-6-1994).
4. Subs. by Act 22 of 2007, s. 80, for "every notification issued under
sub-clause (iv) of clause (23C) of section 10" (w.e.f. 1-6-2007).
5. Ins. by Act 8 of 2011, s. 33 (w.e.f. 1-6-2011).
6. Ins. by Act 23 of 2012, s. 113 (w.e.f. 1-7-2012).
Section 291 Power to tender immunity from prosecution
Section 292 Cognizance of offences
Section 202B Return of income, etc., not to be invalid on certain grounds
Section 292BB Notice deemed to be valid in certain circumstances
Section 292C Presumption as to assets, books of account, etc
Section 292CC Authorisation and assessment in case of search or requisition
Section 293 Bar of suits in civil courts
Section 293B Power of Central Government or Board to condone delays in obtaining approval
Section 293C Power to withdraw approval
Section 294 Act to have effect pending legislative provision for charge of tax
Section 294A Power to make exemption, etc., in relation to certain Union territories
Section 295 Power to make rules
Section 296 Rules and certain notifications to be placed before Parliament