Power to make rules

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Full Text of the Document

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.... or any of the following matters, namely:- (a) the time within which the return shall be delivered or caused to be delivered to the Assessing Officer or to any other agency and the form and the manner in which such return shall be furnished under sub-section (1) or sub-section (2) of section 101; (b) the time within which the return shall be furnished on receipt of notice under sub-section (2)....