(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the manner in which the room charges may be determined under [sub-clause (a) of clause (1) of section 3] [Substituted by Act 49 of 1991, section 119, for 'sub-section (2) of section 3' (w.e.f. 1-10-1991).] in cases where composite charges are payable in respect of residential accommodation and food;(b)the cases and the circumstances in which payments made in Indian, currency by conversion of foreign exchange into Indian currency shall be deemed to have been made in foreign exchange for the purposes of clause (a) of the Explanation to [clause (1) of section 5.] [Substituted by Act 49 of 1991. section 119, for 'section 5' (w.e.f. 1-10-1991).](c)the form in which returns under section 8 may be furnished, the manner in which they may be verified and the other particulars which a form may contain;(d)the form in which a notice of demand may be served on the assessee under sub-section (7) of section 12;(e)the form in which appeals under section 22 or under sub-section (6) of section 23 may be filed and the manner in which they may be verified;(f)the manner in which a memorandum of cross-objections under sub-section (4) of section 23 may be verified;(g)any other matter which by this Act is to be or may be prescribed.
