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Expenditure-Tax Act, 1987

Section - 31 - Power to make rules

Power to make rules.

31. (1) The Board may, subject to the control of the Central Government, by notification in the Official Gazette, 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 following matters, namely :-

(a)-the manner in which the room charges may be determined under 55[sub-clause (a) of clause (1) of section 3] in cases where composite charges are payable in respect of residential accommodation and food;
(b)-the cases and the circumstances in which payments made in Indian currency by conversion of foreign exchange into Indian currency shall be deemed to have been made in foreign exchange for the purposes of clause (a) of the Explanation to 56[clause (1) of] section 5;
(c)-the form in which returns under section 8 may be furnished, the manner in which they may be verified and the other particulars which a form may contain;
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