law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  85. Power to make rules.-
  (1) The Board may, subject to the approval of the Central Government, by notification in the Official Gazette, make rules for carrying out the provisions 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 manner of determination of the value of an undisclosed foreign asset referred to in sub-section (2) of section 3;
  (b) the tax authority to be prescribed for any of the purposes of this Act;
  (c) the form and manner of service of a notice of demand under section 13;
  (d) the form in which any appeal, revision or cross-objection may be filed under this Act, the manner in which they may be verified and the fee payable in respect thereof;
  (e) the form in which the Tax Recovery Officer may draw up the statement of tax arrears under sub-section (1) of section 31;
  (f) the manner in which the sum is to be paid to the credit of Central Government under sub-section (2) or sub-section (5) of section 32;
  (g) the manner in which the Tax Recovery Officer shall send a certificate referred to in sub-section (2) of section 33;
  (h) the form in which a declaration referred to in sub-section (1) of section 62 is to be made and the manner in which it is to be verified;
  (i) the means of transmission of documents under clause (d) of sub-section (1) of section 74;
  (j) the procedure for approval of a valuer by the Principal Commissioner or the Commissioner under section 77;
  (k) the educational qualifications required, to be an authorised representative under clause (f) of sub-section (3) of section 78;
  (l) the tax authority under clause (c) of sub-section (4) of section 78;
  (m) the method of rounding off of the amount referred to in sub-section (1) or sub-section (2) of section 79;
  (n) any other matter which by this Act is to be, or may be, prescribed.
  (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date of commencement of this Act and no retrospective effect shall be given to any rule so as to prejudicially affect the interest of assessees.
  (4) The Central Government shall cause every rule made under this Act 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 or in two or more successive sessions and if, before the expiry of the session 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, the 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.