Power to make rules.

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....ent; (iv) transactions or activities of a non-resident; (v) an individual who is liable to be assessed under section 99(3) and (4); (c) the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Board to be proper and reasonable; (d) the percentage on the written down value which may be allowed as depreciation for buildings, machinery, plant or furniture; (e) the matters specified in section 62; (f) the conditions or limitations subject to which any payment of rent made by an assessee shall be deducted under section 134; (g) the matters specified in Chapter XI; (h) the time within which any person may apply for the allotment of a Permanent Account Numb....

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....um may be furnished under section 397(3)(d); (o) the authority to be prescribed for any of the purposes of this Act; (p) the procedure for giving effect to any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation entered into by the Central Government under this Act; (q) the procedure for granting of relief or deduction, of any income-tax paid in any country or specified territory outside India, under section 159 or 160, against the income-tax payable under this Act; (r) the form and manner in which any application, claim, return or information may be made or furnished and the fees that may be levied in respect of any application or claim; (s) the manner in which any document r....