under the finance act Act- Act is the law that is passed by the legislature. It is also called statute. However, most laws are not complete code in themselves, i.e. certain provisions as to their application or enforcement etc are deliberately left out by the legislature. That is where rules come into picture.
Rule-Rules help govern a law. They are secondary in nature, in the sense they don't have independent existence of their own. They are made to make the parent Act work. The rules provide for the details that have not been provided for in the Act, however Rules by no means can go beyond the power conferred by the Act, or extend the same.
You can see the Tax Slabs and Various Rate of Tax to Individuals and Other than Individuals related. Also make with amendments itself to Current Scenario...
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PLEASE NOTE 😊 CBDT has further extended the due date of filing ITR till 15th September for kerala state