Power of Central Government to make rules

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..... , such rules may provide for all or any of the following matters, namely:- ( a ) the form and manner for making application under sub-section (1) of section 96C; ( b ) the manner of certifying a copy of advance ruling pronounced by the Authority under sub-section (7) of section 96D; ( c ) any other matter which, by this Chapter, is to be or may be prescribed. (3) Every rule made under this Chapter .....

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