Section 11(2) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
(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 in which a declaration may be made, and the manner of its verification under section 4;(b)the form and manner in which declarant shall furnish undertaking under sub-section (5) of section 4;(c)the form in which certificate shall be granted under sub-section (1) of section 5;(d)the form in which payment shall be intimated under sub-section (2) of section 5;(e)determination of disputed tax including the manner of set-off in respect of brought forward or carry forward of tax credit under section 115JAA or section 115JD of the Income-tax Act or set-off in respect of brought forward or carry forward of loss or allowance of depreciation under the provisions of the Income-tax Act;(f)the manner of calculating the amount payable under this Act;(g)any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.
