Delegated rule making expands to prescribe reporting, PAN allotment procedures, audit report formats and rent deduction conditions. Amendments to section 295 expand rule making powers to prescribe: matters for section 44AA; conditions for rent deduction under section 80GG; cases, asset descriptions, expenditure heads and limits for section 139 returns; timing, form, manner and particulars for PAN allotment and transactions requiring PAN under section 139A; form and particulars of audit reports under section 142; and the form for delivery of statements under section 285B.