Power to make rules.

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..... y:— ( a ) the form in which a declaration may be made under section 90 and the manner in which such declaration may be verified; ( b ) the form of certificate which may be issued under sub-section ( 2 ) of section 91; ( c ) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules. ( 3 ) The Central Government shall cause every rul .....

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