Section 534
Section 534: laying before Parliament
Section 534 gives Parliament oversight over the delegated legislation made under the Income-tax Act, 2025 - rules, the Appellate Tribunal's procedural rules, and certain notifications must be laid before both Houses, which can modify or annul them.
What must be laid before Parliament
- Every rule made under the Act
- Rules of procedure framed by the Appellate Tribunal under section 364
- Every notification issued under sections 263(3) and 264 and Chapter XIII-G
How the laying process works
Each of these must be laid, as soon as may be after it is made or 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 spread over two or more successive sessions.
If, before the end of the session immediately following (or the successive sessions), both Houses agree to modify the rule or notification, or agree that the rule should not be made or the notification should not be issued, the rule or notification then has effect only in that modified form, or is of no effect, as the case may be.
Any such modification or annulment is without prejudice to the validity of anything previously done under that rule or notification.
Frequently asked questions
Can Parliament change a rule made under the Income-tax Act, 2025?
Yes - if both Houses agree to a modification within the laying period (a total of thirty days across one or more sessions), the rule takes effect only in that modified form.
What happens to actions already taken under a rule that Parliament later annuls?
They remain valid - Section 534 says any modification or annulment is without prejudice to the validity of anything previously done under that rule or notification.
Does Section 534 apply to Appellate Tribunal procedure rules too?
Yes - rules of procedure framed by the Appellate Tribunal under section 364 must also be laid before Parliament under Section 534.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026