(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 value of any property 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 Deputy Commissioner (Appeals) or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the Assessing Officer;(d)the form of any notice of demand under this Act;(e)the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;(ee)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:(f)the areas for which lists of values may be drawn up;(g)any other matter which has to be, or may be, prescribed for the purposes of this Act.
