law: 25. Power to make rules.-
  (1) The Board may, subject to the control of the Central Government, by notification in the official Gazette, make rules for carrying out the purposes of this Act.
  (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;
  2[(cc) the circumstances in which, the conditions subject to which and the manner in which, the 3[Commissioner (Appeals)] may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 4[Assessing Officer]];
  (d) the procedure to be followed on applications for rectification of mistakes and applications for refunds;
  5[(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;]
  (e) any other matter by this Act is to be, or may be, prescribed.
  1[(2A) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.]
  (3) The Central Government shall cause every rule made under this section to be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days, which may be comprised in one session 2[or in two or more successive sessions], and if, before the expiry of the session 3[immediately following the session or the successive sessions aforesaid], both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, that rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
  1. Ins. by Act 16 of 1981, s. 42 (w.e.f. 1-4-1981).
  2. Ins. by Act 16 of 1972, s. 58 (w.e.f. 1-4-1972).
  3. Subs. by Act 29 of 1977, s. 39 and Fifth Sch., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1977).
  4. Subs. by Act 4 of 1988, s. 187, for "Income-tax Officer" (w.e.f. 1-4-1988).
  5. Ins. by Act 42 of 1970, s. 74 (w.e.f. 1-4-1971).