Power to make rules

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.... 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— (i) agriculture income; (ii) a person residing outside India; (iii) a ....

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.... classes of persons who shall be rquired to furnish any document, application, claim, return or information in electronic form; (h) the form and manner in which a document, application, claim, return or information may be furnished electronically; (i) the document, statement, receipt, certificate or report which, regardless of anything to the contrary contained in this Code, may not be furni....

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.... includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored; (n) the form and manner in which any appeal or cross-objection may be filed under this Code, the fee payable in respect thereof and the manner in which intimation of any such order as is referred to in clause (d) of sub-section (3) of ....

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....e granting of relief in respect of double taxation or for the avoidance of double taxation which may be entered into by the Central Government under this Code; and (t) any other matter which by this Code is to be, or may be, prescribed. (3) Any order made, proceeding initiated or conducted, or liability or obligation discharged, in accordance with the Rules framed under this section shall be ....