Section 50(2) in The Assam Agricultural Income-Tax Act, 1939
(2)In particular and without prejudice to the generality of the foregoing power, such rules may-(a)prescribe the manner in which the net income from land referred to in sub-section (1) of Section 8 shall be calculated;(b)prescribe the powers and duties of the authorities appointed under sub-section (2) of Section 18, the relation of such authorities to each other and the conditions of service of such authorities;(c)prescribe the form and the manner in which the return under sub-section (1) of Section 19 shall be submitted and verified and the particulars to be set forth in such return;(d)prescribe the form and manner in which the return under sub-Section (2) of Section 19 shall be submitted and verified and the particulars to be set forth in such return;(e)prescribe the form of the notice of demand mentioned in Section 23;(f)prescribe the form in which appeals under Section 24 shall be presented and the manner in which they shall be verified;(g)prescribe fees for reference, revision, or appeal petitions, supply of certified copies of orders and other matters;(h)prescribe the form of the notice of demand mentioned in sub-section (3) of Section 31;(i)prescribe the method by which the assessment of agricultural income as determined under Section 7 or Section 8 shall be made in the case of an assessee who does not reside in the State of Assam, or of an assessee who ordinarily resides in the State of Assam, and is temporarily absent therefrom;(j)prescribe the manner in which the tax shall be payable where the assessment is made on the agricultural income of a Hindu undivided or joint family and a partition of the property of such family has been effected after the date of such assessment;(k)prescribe the manner in which the tax payable by an assessee who has died since the date of the assessment made on him shall be payable;(l)provide for the circumstances in which refunds of the tax paid under this Act shall be made and prescribe the manner in which such refund shall be made; and(m)provide for any other matter which by this Act has to be or may be prescribed.
