Power to make rules
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....ng power, such rules may provide for all or any of the following matters, namely :— (a) the form in which returns under section 7 may be fur­nished and the manner in which they may be verified; (b) the form in which appeals under section 15 or section 16 may be filed and the manner in which they may be verified; (c) the procedure to be followed on applications for recti­fication....
TaxTMI