In exercise of the powers conferred by section 295 of the In­come-tax Act, the Board framed the rules called: “The Income-tax Rules, 1962”.

The Rules are published in the Gazettes of India or of a State, in the case of Central Act or State Act respectively.

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The Central Government may makes rules for the purpose of carrying into effect the provisions of this Act. (Sec. 98 (1) of the Pay­ment of Bonus Act, 1965).

In particular, and without prejudice to the generality of the foregoing power, such rule may provide for:

[Clauses (a) to (d) have been omitted], (Sec. 38 of the same Act.).

2. Power of examination:

If the appropriate Government have regard to the financial position and other relevant circumstances of any establishment or class of establishments, is of opinion that it will not be in public interest to apply all or any of the provisions of this Act thereto, it may, by notification in the official Gazette, exempt, for such period as may be specified therein and subject to such condition as it may think fit to impose, such establishment or class of estab­lishments from all or any of the provisions of this Act. (Section 36 of Payment of Bonus Act, 1965).

The State Government may make rules exempting subject to compliance with such alternative arrangements for the welfare of workers as may be prescribed any factory or class or description of factories from compliance with any of the provisions of Chapter V of this Act. (Section 50 (a) of the Factories Act, 1948).

3. Power of extension:

The State Government, by an order to be published in the Official Gazette, may extend the whole or any part of this Act to any Presidency, State or place, and the whole or such portion of this Act as shall be specified in such order shall there­upon take effect in such Presidency, State or place.

Section 7 of the Delhi Laws Act empowered the Provincial Government by notification in the Official Gazette, to extend, with such restrictions and modifications as it may think fit, to the Province of Delhi or any part thereof, any enactment which is in force in any part of British India at the date of such notification.

4. Power notwithstanding anything inconsistent:

If the Central Government is of opinion that it is necessary or expedient so to do for maintaining or increasing supplies of any essential com­modity, or for securing their equitable distribution and availability at fair prices, it may, by order provide for regulating or prohibiting the production, supply and distribution thereof and trade and commerce therein (Section 3 (1) of the Essential Commodities Act, 1955).

Any order made under section 3 shall have effect notwithstanding any­thing inconsistent therewith contained in any enactment other than this Act. (Section 6 of the same Act).