Power to make rules.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice to the generality of the foregoing power, such rules may provide for all or any of the following matters namely, (a) the manner of determination of the value of an undisclosed foreign asset referred to in sub-section (2) of section 3; (b) the tax authority to be prescribed for any of the purposes of this Act; (c) the form and manner of service of a notice of demand under section 13; (d) the fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r approval of a valuer by the Principal Commissioner or the Commissioner under section 77; (k) the educational qualifications required, to be an authorised representative under clause (f) of sub-section (3) of section 78; (l) the tax authority under clause (c) of sub-section (4) of section 78; (m) the method of rounding off of the amount referred to in sub-section (1) or sub-section (2) of section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. - - statute, statutory provisions legislation, law, enac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X