Power to make rules

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Full Text of the Document

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.... following matters, namely:-- (a) the form and the manner in which a declaration may be made under sub-section (1) of section 97; (b) the form and the manner of acknowledging the declaration under sub-section (2) of section 97; (c) the form and the manner of issuing the acknowledgement of discharge of tax dues under sub-section (7) of section 97; (d) any other matter which is to be, or may....