Section 49 — Orders and rules to be laid before Parliament

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Chapter IXMiscellaneous

What this section provides

Every order under section 5 and every rule under the Act must be laid before each House of Parliament as soon as may be after it is made, for a total of thirty days in one session or successive sessions. If both Houses agree to modify the order or rule, or that it should not be made, it thereafter has effect only in the modified form or not at all, without prejudice to anything previously done under it.

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Primary official sources

← Section 48 — Power to make rules Section 50 — Power to exempt in certain cases →

Finin2min summary — explanatory text. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.