Power to make rules.

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..... oing power, such rules may provide for all or any of the following matters, namely:— ( a ) the time within which the return shall be delivered or caused to be delivered to the Assessing Officer or to any other agency and the form and the manner in which such return shall be furnished under sub-section (1) or sub-section (2) of section 98; ( b ) the time within which the r .....

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..... e in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. - - statute, statutory provisions legislation, law, ena .....

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