Section 63(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules, -(a)as to the manner in which and the procedure by which agricultural income of a person shall be computed;(b)as to the deductions to be made in the computation of agricultural income;(c)as to the special deductions and allowances where expenditure has to be incurred for a number of years before income is derived therefrom;(d)as to the form of returns under section 18 and the manner in which they should be verified;(e)as to the form of the notice of demand mentioned in section 31;(f)as to the form in which appeals under Section 32 and 34 shall be presented and the manner in which they shall be verified;(g)as to the form of the notice of demand mentioned in sub-section (3) of section 37;(h)[ as to the form in which the petitions and applications under section 55 shall be presented and the manner in which they shall be verified] [Substituted by Act 29 of 1963 w.e.f. 1.1.1964.](i)as to the manner in which and the authority to whom applications for refunds shall be made and the procedure to be followed in respect of such applications;(j)as to the authority by whom and the manner in which refunds shall be made; and(k)as to all other matters expressly required or allowed by this Act to be prescribed.
