(9)The Central Government may, specify by rules,—(a)the persons referred to in sub-section (1) to be registered with the prescribed income-tax authority;(b)the nature of information and the manner in which such information shall be maintained by the persons referred to in clause (a); and(c)the due diligence to be carried out by the persons for the identification of any reportable account referred to in sub-section (1).
