(2)Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the form and the manner in which a declaration may be made under sub-section (1) of section 107;(b)the form and the manner of acknowledging the declaration under sub-section (2) of section 107;(c)the form and the manner of issuing the acknowledgement of discharge of tax dues under sub-section (7) of section 107;(d)any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.
