§ 534
Chapter XXIII — Miscellaneous
Laying before Parliament
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
534. The Central Government shall cause––
( a) every rule made under this Act;
( b) rules of procedure framed by the Appellate Tribunal under section 364;
or
( c) every notification issued under sections 263(3) and 264 and Chapter
XIII-G,
to be laid, as soon as may be after it is made or issued, before each House of Parlia-
ment 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 such rule, or notification or both
Houses agree that the rule, should not be made or the notification should not be
issued, the 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.
Removal of difficulties.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business