Chapter XXIII - Miscellaneous
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.
On this page
Need advice on Section 534?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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 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 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.
Introduction
Section 534 requires specified rules and notifications made under the Act to be placed before both Houses of Parliament.
It also describes the period of parliamentary laying and the effect of any agreed modification or annulment, while preserving things already done under the measure.
Key takeaways
Which measures
The section lists Act rules, Appellate Tribunal procedure rules and notifications under specified provisions.
Both Houses
The listed measures must be laid before each House for the statutory total of thirty days while Parliament is in session.
Prospective effect of change
A parliamentary modification or annulment does not invalidate action already taken under the rule or notification.
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.
Applying Section 534 in practice
Oversight process. Rules under the Act, Appellate Tribunal procedural rules under section 364, and specified notifications under sections 263(3), 264 and Chapter XIII-G must be laid before both Houses for a total of 30 days while in session. Both Houses may agree to modify or annul an instrument within the stated parliamentary period, without undoing what was validly done before that change.
Step-by-step flow for applying Section 534
- 1
Is the instrument covered by Section 534?
(a) every rule made under the 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.
- No: Section 534 does not apply; check whether the provision under which it was made has its own laying requirement.
- Yes: Go to the next step.
- 2
Lay it before Parliament
It is laid before each House, as soon as may be after it is made or issued, while in session, for a total of thirty days. The thirty days may be in one session or in two or more successive sessions.
- 3
Did both Houses agree to modify or annul it before the end of the session immediately following?
- No: It continues to have effect as made.
- Yes: Go to the next step.
- 4
Apply the change
It has effect only in the modified form, or has no effect. Anything done earlier under it remains valid.
Practical checklist
Do
- identify the instrument type, date of making, dates laid, total sitting period and any parliamentary modification.
Illustrative example
Worked example: a rule laid across two sessions
Hypothetical facts (illustration only, not a real taxpayer): The Board makes a rule under the Act. It is laid before each House and remains there for 18 days in one session and 12 days in the next session. In the session immediately following, both Houses agree to modify one clause. Before that, an assessee had already furnished information under the unmodified clause. The day counts are assumed for illustration.
Coverage
It is a rule made under the Act, so Section 534(a) applies.
Thirty days
18 days + 12 days = 30 days, in two successive sessions, which meets the thirty-day period.
Modification
Both Houses agreed to the modification before the end of the session immediately following, so the rule has effect thereafter only in the modified form.
Earlier action
The information already furnished under the unmodified clause is not affected; the modification is without prejudice to anything previously done.
Outcome
- From the modification onwards, the rule applies in its modified form.
- Action taken earlier under the rule remains valid.
Glossary
- Laying
- Placing a rule or notification before each House of Parliament for the period stated in Section 534.
- Successive sessions
- Consecutive sessions of Parliament; the thirty days may be made up across two or more of them.
Frequently asked questions
Can Parliament change a rule made under the Income-tax Act, 2025?
Yes. The rule is laid for a total of thirty days across the stated session or successive sessions. Both Houses may agree to a modification before the expiry of the session immediately following that session or those successive sessions; the rule then has effect only in its modified form. The agreement window is not limited to the thirty-day laying period.
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.
Does laying itself create an exemption or obligation?
The operative rule or notification does; section 534 governs parliamentary review.
Need help applying this provision to your situation?
Talk to our tax team about this sectionLast updated 10 October 2026