Power to make rules
280. (1) The Board may, subject to the control of the Central Government, by notification in the Gazette of India, make rules for the whole or any part of India for carrying out the purposes of this Code.
(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 :—
(a) the characterization, timing and the situs of any income and expenditure;
(b) the ascertainment and determination of any class of income;
(c) the manner in which and the procedure by which the income shall be arrived at, in the case of—
(i) agriculture income;
(ii) a person residing outside India;
(iii) a person whose total income includes income referred to in section 8;
(d) the determination of the amount of expenditure allowable under this Code in such manner, to such extent, and on such basis and conditions, as appears to the Board to be proper and reasonable;
(e) the methods by which an estimate of any income liable to tax, or expenditure liable to deduction, may be made, if such income or expenditure can not be definitely ascertained, or can be ascertained only with an amount of trouble and expense to the assessee which in the opinion of the Board is unreasonable;
(f) the form and manner in which any document, application, claim, return or information may be made or furnished and the fees that may be levied in respect of any document, application or claim;
(g) the class or classes of persons who shall be rquired to furnish any document, application, claim, return or information in electronic form;
(h) the form and manner in which a document, application, claim, return or information may be furnished electronically;
(i) the document, statement, receipt, certificate or report which, regardless of anything to the contrary contained in this Code, may not be furnished along with the return but shall be produced before the Assessing Officer on demand;
(j) the computer resource or the electronic record to which a document, application, claim, return or information may be transmitted electronically;
(k) the manner in which any document, application, claim, return or information required to be filed under this Code may be verified;
(l) the authority, agency or organisation who may receive any application, claim, return or information on behalf of the Board or the Department;
(m) the procedure to be followed in calculating interest payable by assessees or interest payable by Government to assessees under any provision of this Code, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;
(n) the form and manner in which any appeal or cross-objection may be filed under this Code, the fee payable in respect thereof and the manner in which intimation of any such order as is referred to in clause (d) of sub-section (3) of section 184 may be served;
(o) the circumstances in which, the conditions subject to which and the manner in which, the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the Assessing Officer;
(p) the maintenance of a register of persons referred to in section 270, other than legal practitioners or accountants, practising before income-tax authorities and for the constitution of and the procedure to be followed by the authority referred to in sub-section (4) of that section;
(q) the issue of certificate verifying the payment of tax by assessees;
(r) the authority to be prescribed for any of the purposes of this Code;
(s) the procedure for giving effect to the terms of any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation which may be entered into by the Central Government under this Code; and
(t) any other matter which by this Code is to be, or may be, prescribed.
(3) Any order made, proceeding initiated or conducted, or liability or obligation discharged, in accordance with the Rules framed under this section shall be deemed to be duly made, initiated, conducted or discharged, in accordance with the provisions of this Code.
(4) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Code, to the rules or any of them and, unless the contrary is permitted, no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.
