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Power to make rules
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....oing power, such rules may provide for all or any of the following matters, namely:- (a) the form in which a declaration may be made and the manner of its verification under sub-section (1) of section 134; (b) the form and manner in which order shall be passed under sub-section (1) of section 135; (c) the manner of making payment under sub-section (2) of section 135; ....
TaxTMI
TaxTMI