TMI BlogPower to make rulesX X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the manner in which the market value of any asset may be determined; (b) 1 the form in which returns under this Act shall be made and the manner in which they shall be verified; 19 [(ba) the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich, and the manner in which, the 5 [Deputy Commissioner (Appeals)] 6 [or 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 7 [Assessing Officer];] (d) 8 the form of any notice of demand under this Act; 9 [(dd) 10 the procedure to be followed in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of this Act. 14 [(3) 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 Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.] ----------------------- Notes:- 1. See rule 3 and Form A and Form B. 2. See rules 5 , 6 and 7 and Forms E , F , G and H 3. Inserted vide Finance Act, 1972, w.e.f. 1-4-1972. 4. See rule 5A . 5. Substituted vide Direct T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. Inserted vide Taxation Laws (Amendment) Act,1975, w.e.f. 1-4-1976. 18. Substituted vide Taxation Laws (Amendment) Act,1975, w.e.f. 1-4-1976. Before it was read as:- "in which it is so laid or the session immediately following" 19. Inserted vide Finance Act, 2013 w.e.f. 1st day of June, 2013. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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