Power to make rules

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..... ay provide for all or any of the following matters, namely: ( a ) the form and the manner in which a declaration may be made under sub-section ( 1 ) of section 107; ( b ) the form and the manner of acknowledging the declaration under sub-section ( 2 ) of section 107; ( c ) the form and the manner of issuing the acknowledgement of discharge of tax dues under sub-section ( 7 ) of section 107; ( d ) .....

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