Delegated legislative powers expand rulemaking to require prescribed forms and reporting for tax residence, source and compliance. The Bill expands delegated rulemaking to prescribe procedures and conditions for determining residence for ship crew, apportioning income to India for partly foreign-held assets, excluding certain activities from business connection subject to prescribed statements, and requiring trusts, taxpayers, payers and Indian concerns to furnish specified information, agreements, accounts, audits and reports in prescribed forms and manners to the income-tax authority; it also empowers rules for treaty relief, broadens indirect tax 'consideration,' and enables rulemaking for new institutional chapters.