Power to make rules
X X X X Extracts X X X X
X X X X Extracts X X X X
....b-section (1) of section 2 of this Act; (e) time within which the return may be furnished; (f) the further period referred to under sub-section (6) of section 3 of this Act; (g) the conditions and method subject to which the amount to be included in the turnover of a dealer engaged in works contract may be determined under section 5 of this Act; (h) conditions subject to which the dealers specified under the Fifth Schedule may be exempt from payment of tax under section 6 of this Act; 1[(ha) the conditions subject to which a dealer can make adjustments to tax in relation to the sale of goods under section 8 of this Act;] (i) the method to be used by a dealer to calculate the amount of tax credit under section 9 or section ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unt due under this Act is to be paid; (u) the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41 of this Act; 2[(ua) the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certificate is to be recovered.] (v) the manner and form in which the accounts and records are to be prepared under sub-section (3) of section 48 of this Act; (w) the turnover, the form of the audit report, the particulars to be set forth in such report and the time of furnishing such report under section 49 of this Act; (x) the amount referred to in sub-section (4) of section 50 or th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Tax practitioner under section 82 of this Act; (zi) manner in which an application may be made and the period within which the determination shall be made under section 84 of this Act; (zj) conditions subject to which, the Commissioner may authorise any officer or person subordinate to him to conduct investigations under section 92 of this Act; (zk) period within which and the manner in which 4[the declaration or the communication] under section 95 of this Act is to be furnished; (zl) the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act; (zm) any other matter which is required to be, or may ....