Power to make rules.

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....ication, make rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the follow....

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....unts and other relevant records to be maintained and annual statement of accounts to be furnished under sub-section (1) of section 16; (e) the form and manner of furnishing of returns and statements....