Power to make rules.

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..... wer, 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 101; (b) the time within which the return shall be furnished on rec .....

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..... not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be or 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 or notification. - - statute, statutory provisions legislation, law, enactment, A .....

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