(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:-(a)the ascertainment and determination of any class of income;(b)the manner in which and the procedure by which the income shall be arrived at in the case of-(i)income derived in part from agriculture and in part from business;(ii)persons residing outside India;(iii)[ an individual who is liable to be assessed under the provisions of sub-section (2) of section 64;] [ Inserted by Act 42 of 1970, Section 55 (w.e.f. 1.4.1971).](c)the determination of the value of any perquisite chargeable to tax under this Act in such manner and on such basis as appears to the Board to be proper and reasonable;(d)the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture;(dd)[ the extent to which, and the conditions subject to which, any expenditure referred to in sub-section (3) of section 37 may be allowed;] [ Inserted by Act 5 of 1964, Section 47 (w.r.e.f. 1.4.1964).](dda)[ the matters specified in sub-sections (2) and (3) of section 44-AA; [Inserted by Act 41 of 1975, Section 79 (w.e.f. 1.4.1976).]][* * *] [ Clause (e) omitted by Act 18 of 2005, Section 64 (w.e.f. 1.4.2006).](ee)[ the conditions or limitations subject to which any payment of rent made by an assessee shall be deducted under section 80-GG; [Inserted by Act 41 of 1975, Section 79 (w.e.f. 1.4.1976).](eea)the cases, the nature and value of assets, the limits and heads of expenditure and the outgoings, which are required to be prescribed under sub-section (6) of section 139;(eeb)the time within which any person may apply for the allotment of a permanent account number, the form and the manner in which such application may be made and the particulars which such application shall contain and the transactions with respect to which permanent account numbers shall be quoted on documents relating to such transactions under section 139-A;](eeba)[ the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return but shall be produced before the Assessing Officer on demand under section 139-C; [ Inserted by Act 22 of 2007, Section 79 (w.r.e.f. 1.6.2006).](eebb)the class or classes of persons who shall be required to furnish the return of income in electronic form; the form and the manner of furnishing the said return in electronic form; documents, statements, receipts, certificates or reports which shall not be furnished with the return in electronic form and the computer resource or electronic record to which such return may be transmitted under section 139-D;](eec)[ the form of the report of audit and the particulars which such report shall contain under sub-section (2-A) of section 142;] [ Inserted by Act 41 of 1975, Section 79 (w.e.f. 1.4.1976).](f)the manner in which and the period to which any such income as is referred to in section 180 may be allocated;(fa)[ the form and manner in which the information relating to payment of any sum may be furnished under sub-section (6) of section 195;] [ Inserted by Act 18 of 2008, Section 58 (w.e.f. 1.4.2008).](g)the authority to be prescribed for any of the purposes of this Act;(h)the procedure for giving effect to the terms of any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation which may be entered into by the Central Government under this Act;(ha)[ the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section 91, against the income-tax payable under this Act;] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.](i)the form and manner in which any application, claim, return or information may be made or furnished and the fees that may be levied in respect of any application or claim;(j)the manner in which any document required to be filed under this Act may be verified;(k)the procedure to be followed on applications for refunds;(kk)[ the procedure to be followed in calculating interest payable by assessees or interest payable by Government to assessees under any provision of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;] [ Inserted by Act 42 of 1970, Section 55 (w.e.f. 1.4.1971).](l)the regulation of any matter for which provision is made in section 230;(m)the form and manner in which any appeal or cross-objection may be filed under this Act, the fee payable in respect thereof and the manner in which intimation of any such order as is referred to in clause (c) of sub-section (2) of section 249 may be served;(mm)[ the circumstances in which, the conditions subject to which and the manner in which, the ] [Inserted by Act 16 of 1972, Section 41 (w.r.e.f. 1.4.1972).][* * *] [ Omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).][may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the ] [Inserted by Act 16 of 1972, Section 41 (w.r.e.f. 1.4.1972).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).];](mma)[ the form in which the statement under section 285-B shall be delivered to the ] [Inserted by Act 41 of 1975, Section 79 (w.e.f. 1.4.1976).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).];(n)the maintenance of a register of persons other than legal practitioners or accountants as defined in sub-section (2) of section 288 practising before income-tax authorities and for the constitution of and the procedure to be followed by the authority referred to in sub-section (5) of that section;(o)the issue of certificate verifying the payment of tax by assessees;(p)any other matter which by this Act is to be, or may be, prescribed.
