(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-section (2) or section 3 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 sub-section (1) of section 5;(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 an estimate under section 14 may be sent and the manner in which its may be verified;(e)the form in which appeals under section 18 or section 19 may be filed and the manner in which they may be verified;(f)the form in which a memorandum of cross-objections under sub-section (4) of section 19 may be verified;(g)the procedure to be followed on applications for rectification of mistakes under sections 20;(h)the form in which a notice of demand may be served on the assessee under sub-section (5) if section 20.(i)any other matter which by this Act is to be or may be prescribed;
