(1)The Central Board of Revenue may, subject to the control of the Central Government, make rules for carrying out the purposes of this Act.(2)Without prejudice to the generality of the foregoing power, such rules may-(a)prescribe the procedure to be followed on appeals, applications for rectification off mistakes, and applications for refunds;(b)provide for any matter which by, or under, this Act is to be prescribed.(3)The power to make rules conferred by this section shall be exercised in like manner as the power to make rules under section 59 of the Indian Income- tax Act, 1922 .
