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Power of Central Government to make rules

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..... 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 shal .....

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