Power to make rules

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....[(iia) operations carried out in India by a non-resident;] 21[(iib) transactions or activities of a non-resident;] 1[(iii) an individual who is liable to be assessed under the provisions of sub-section (2) of section 64;] (c) the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Board to be proper and reasonable; (d) the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture; 2[(dd) the extent to which, and the conditions subject to which, any expenditure referred to in sub-section (3) of section 37 may be allowed;] 3[(dda) the matters specified in sub-sections (2) and (3) of se....

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....ll contain under sub-section (2A) of section 142;] 18[(eed) remuneration of Chairperson and members of the Approving Panel under sub-section (18) and procedure and manner for constitution of, functioning and disposal of references by, the Approving Panel under sub-section (21) of section 144BA;] (f) the manner in which and the period to which any such income as is referred to in section 180 may be allocated; 15[(fa) the form and manner in which the information relating to payment of any sum may be furnished under sub-section (6) of section 195;] (g) the authority to be prescribed for any of the purposes of this Act; (h) the procedure for giving effect to the terms of any agreement for the granting of relief in respect of double ta....

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....tances in which, the conditions subject to which and the manner in which, 23[the Joint Commissioner (Appeals) or the Commissioner (Appeals)]] may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 11[Assessing] Officer;] 12[(mma) the form in which the statement under section 285B shall be delivered to the 13[Assessing] Officer;] (n) the maintenance of a register of persons other than legal practitioners or accountants as defined in sub-section (2) of section 288 practising before income-tax authorities and for the constitution of and the procedure to be followed by the authority referred to in sub-section (5) of that section; (o) the issue of certificate verifying the pay....

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....d vide Section 64 of the Finance Act, 2005 w.e.f. 01-04-2006 before it was read as,  "(e) the percentage or the amount to be prescribed under clause (i) of sub-section (4) of section 80C;" Earlier, Amended vide Third Schedule of the Finance (No. 2) Act, 1967 w.e.f. 01-04-1968 5. Inserted vide Section 79 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 6. Inserted vide Section 79 of the Finance Act, 2007 w.e.f. 01-06-2006 7. Inserted vide Section 55 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 8. Inserted vide Section 41 of the Finance Act, 1972 w.e.f. 01-04-1972 9. Omitted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read....