(2)In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for¬(a)the manner in which the market value of any asset may be determined;(b)the form in which returns under this Act shall be made and the manner in which they shall be verified;(c)the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified;(cc)[ the circumstances in which, the conditions subject to which and the manner in which, the ][[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ] [(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][or the 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 [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).];(d)the form of any notice of demand under this Act;(dd)[ the procedure to be followed in calculating interest payable by assessees or interest payable by the 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 66 (w.e.f. 1.4.1971).](e)[ the areas within which Valuation Officers may exercise jurisdiction; [ Substituted by Act 45 of 1972, Section 19, for Clause (e) (w.e.f. 15.11.1972).](ee)the manner in which and the conditions subject to which Valuation Officers overseers, surveyors and assessors may exercise their powers under sub-section (1) of section 38-A;](f)any other matter which has to be, or may be, prescribed for the purposes of this Act.
