(2)In particular, and without prejudice to the generality of the foregoing power, such [rules] [Substituted by Act 49 of 1991, Section 110 (w.e.f. 1-10-1991)] may provide for all or any of the following matters, namely: -(a)the form in which returns under section 7 may be furnished and the manner in which they may be Verified;(b)the form in which appeals under section 15 or section 16 may be filed and the manner in which they may be verified(c)the procedure to be followed on applications for rectification of mistakes and applications for refunds-,(d)any other matter which by this Act is to be, or may be, prescribed.
