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Power to make rules.

Section 68 - MISCELLANEOUS - Other Direct Tax Provisions - Section 68 - 68. (1) The Central Government may, by notification, make rules for carrying out the provisions of this Act. (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) manner of ascertaining the fair market value under clause 16 of section 2; (b) the manner of appointing the Chairpe .....

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to the authority under sub-section (2) of section 21; (g) the manner of provisional attachment of property under sub-section (3) of section 24; (h) the procedure for confiscation of benami property under the second proviso to sub-section (1) of section 27; (i) the manner and conditions to receive and manage the property under sub-section (1) of section 28; (j) the manner and conditions of disposal of property vested in the Central Government under sub- .....

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