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Power to make rules

Clause 176 - EQUALISATION LEVY - Bill - Clause 176 - 176. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter. (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, namely:- (a) the time within which and the form and the manner in which the statement shall be delivered or caused to be delivered or furnished under section 164; .....

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