What is the procedure for making rules or orders under a law that provides for taxation?
The procedure for making rules or orders under a law that provides for taxation is as follows: 

1. The Legislature of a State may by law impose, or authorize the imposition of, any such tax as is mentioned in clause (1).
2. No such law shall have any effect unless it has, after having been reserved for the consideration of the President, received his assent.
3. If the law provides for the fixation of the rates and other incidents of such tax by means of rules or orders to be made under the law by any authority, the law must provide for the previous consent of the President being obtained to the making of any such rule or order.