Section 25(2) in The Companies (Profits) Surtax Act, 1964
(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 form in which returns under section 5 may be furnished and the manner in which they may be verified;(b)the form in which notice for making provisional assessment shall be given;(c)the form in which appeals under section 11 or section 12 may be filed and the manner in which they shall be verified;(cc)[ the circumstances in which, the conditions subject to which and the manner in which, the [Commissioner (Appeals)] [Inserted by Act 16 of 1972, section 58] may permit an appellan to produce evidence which he did not produce or which he was not allowed to produce before the [Assessing Officer] [Substituted for the word "Income-tax Officer" by the Act 04 of 1988, section 187];](d)the procedure to be followed on applications for rectification of mistakes and applications for refunds;(dd)[ the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under this Act including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;] [Inserted by Act 42 of 1970, section 74](e)any other matter which by this Act is to be, or may be, prescribed.
