Section 10(2) in The Research And Development Cess Act, 1986
(2)In particular and without prejudice to the foregoing power, such rules may provide for the following matters, namely:-(a)the form in which and the period within which the information under section 8 may be furnished;(b)the manner in which the arrears of cess may be recovered under sub-section (1) of section 9;(c)any other matter which is required to be, or may be, prescribed.
