Power to make rules

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....foregoing power, such rules may provide for all or any of the following matters :—     (a) the characterization, timing and the situs of any income and expenditure;     (b) the ascertainment and determination of any class of income;     (c) the manner in which and the procedure by which the income shall be arrived at, in the case of— &nb....

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....le;     (f) the form and manner in which any document, application, claim, return or information may be made or furnished and the fees that may be levied in respect of any document, application or claim;     (g) the class or classes of persons who shall be rquired to furnish any document, application, claim, return or information in electronic form;   &n....

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....plication, claim, return or information on behalf of the Board or the Department;     (m) the procedure to be followed in calculating interest payable by assessees or interest payable by Government to assessees under any provision of this Code, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a ....

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....n legal practitioners or accountants, practising before income-tax authorities and for the constitution of and the procedure to be followed by the authority referred to in sub-section (4) of that section;     (q) the issue of certificate verifying the payment of tax by assessees;     (r) the authority to be prescribed for any of the purposes of this Code; &nb....