Interest-Tax Act, 1974

Section - 27 - Power to make rules

Power to make rules.

27. (1) The Board may, subject to the control of the Central Government, by notification in the Official Gazette, make rules for carrying out the purposes 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 form in which returns under section 7 may be fur­nished and the manner in which they may be verified;

(b) the form in which appeals under section 15 or section 16 may be filed and the manner in which they may be verified;

(c)  the procedure to be followed on applications for recti­fication of mistakes and applications for refunds;

(d) any other matter which by this Act is to be, or may be, prescribed.

(3) The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of the .... To read the full section download the app from Google Play store