Power to make rules

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.... (ii) persons residing outside India; ^20[(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....

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.... may be transmitted under section 139D;] (eec) the form of the report of audit ^22[or inventory valuation] and the particulars which such report shall 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)....

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.... appeal or cross-objection may be filed under this Act, the fee payable in respect thereof and the manner in which intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 may be served; ^8[(mm) the circumstances 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 a....

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.... ************** NOTES:- 1. Inserted vide Section 55 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 2. Inserted vide Section 47 of the Finance Act, 1964 w.e.f. 01-04-1964 3. Inserted vide Section 79 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 4. Omitted 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. Inserte....