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    <description>Section 46 authorises the Board to make rules to implement the Wealth-tax Act, including methods for determining market value, forms and verification of returns and appeals (including electronic filing and associated documents), admission of evidence on appeal, form of notices of demand, interest calculation procedures, Valuation Officers&#039; jurisdiction and powers, and other necessary matters. The rulemaking power may include retrospective effect not prejudicial to assessees and requires rules to be laid before Parliament for modification or annulment. Prescribed forms (appeals, cross-objections, references, notices) set procedural particulars, fees, timelines and verification requirements.</description>
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