Power to make rules

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....et value of any asset may be determined; (b) 1the form in which returns under this Act shall be made and the manner in which they shall be verified; 19[(ba) the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return but shall be produced before the Assessing Officer on demand under secti....

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....t to produce evidence which he did not produce or which he was not allowed to produce before the 7[Assessing Officer];] (d) 8the form of any notice of demand under this Act; 9[(dd) 10the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provision of this Act, including the rounding off of the period for which su....

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....the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.] 15[(4) The Central Government shall cause every rule made under this Act 16[and the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F] to be laid as soon as may be after i....

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.... Act, 1972, w.e.f. 1-4-1972. 4. See rule 5A. 5. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 6. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 7. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 8. See rule 4 and Form C 9. Ins....