Amendment status not verified — confirm the current text below against the official source.
(1) The Provincial Government may, sub- makt' rules. ject to previous publication, make rules for carry- ing out the purposes of this Act, and such rules may be made for the whole of the Province or such pa1 tor parts thereof a~ may be specified. {2) In particular, and without prejudice to the generality of the foregoing power, such rules may- ( a) prescribe the manner in which the nett income from land referred to in sub-section ( 1) of section 8 shall be calculated ; (b) prescribe the powers and duties of the income-tax authorities appointed under sub-section (2) of section 18, the area in which such powers shall be exercised and performed, tl'ie rela- tion of such authorities to each other and the conditions of service of such authorities ; (c) prescribe the date before which the returns shall be submitted under sub· section (1) of section 19, the form of such returns and the manner in which they shall be verified ; (d) prescribe the period within which returns referred to in sub-section (2) of section 19 shall be submitted, the form of such returns and the manner in which they shall be verified ; .. . .:: · 28 (e) prescribe the form of the notice of demand mentioned in section 23 ; (j) prescribe the form in which appeals under sections 24 and 26 shall be pre- sented and the manner in which they shall be verified ; (g) prescribe the fee mentioned in sub- section (2) of section ·28 ; (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 Province of Assam, or of an assessee who ordinarily resides in the Province of Assam and is temporarily absent therefrom; (j) prescribe the manner in which the tax shall be payable where the assessment ;s 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 man- ner in which such refunds shall be made; and (m) provide for any other matter which by this Act has to be or may be prt>.s- cribed . A. G P, (L. C.) No, 100-l ,l'OO+S~9-l0-1~3 !'. • ... . .. • ... : 0 , ~