law: Voluntary Disclosure of Income and Wealth Act, 1976
  20.
  
  Power to make rules.-
  (1)
  
  The Board may, by notification in the Official Gazette, make rules for carrying
  
  out the provisions of this Act.
  (2)
  
  Without prejudice to the generality of the foregoing power, such rules may
  
  provide for,-
  (a) the form in which a declaration may be made under sub-section (1) of
  
  section 3 and the manner in which it may be verified;
  (b) the form in which a declaration may be made under sub-section (1) of
  
  section 14 and the manner in which it may be verified;
  (c) the form in which a declaration may be made under sub-section (1) of
  
  section 15 and the manner in which it may be verified;
  (3)
  
  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.