Chapter VI MISCELLANEOUS

Appearance by authorised representative.-Any assessee who is entitled or required to attend before any income-tax authority in connection with any proceeding under this Act, may attend either in person or by any person authorised by him in writing in this behalf.

Receipt to be given.-A receipt shall be given for any money paid or recovered under this Act.

Power to make rules.-(1) The Government may make rules for carrying out the purposes of this Act.

1. (2) In particular and without prejudice to the generality of the foregoing power, such rules may-
   • (a) prescribe the form of notice to be given by the assessing authority and the forms of return to be furnished by the assessee under section 7 ;
   • (b) prescribe the form of the notice of demand mentioned in section 10 ;
   • (c) prescribe the manner in which and the period, not being less than thirty days, within which appeal under section 11 shall be filed and the manner in which the memorandum of appeal shall be verified ;
   • (d) prescribe the method by which assessment of agricultural income as determined under section 6 shall be made in the case of an assessee who does not reside in the State or of any assessee who resides in the State and is temporarily absent therefrom ;
   • (e) prescribe the manner in which the tax payabie by an assessee who has died after the date of the assessment made on him shall be payable ;
   • (f) prescribe the circumstances under which and the manner in which refunds of the tax paid under this Act shall be made ;
   • (g) prescribe the authority by whom and the place at which assessment shall be made in the case of an assessee having agricultural income in the jurisdiction of more than one assessing authority ;
   • (h) provide for any other matter which by this Act may be prescribed.
2. (3) The power to make rules conferred by this section shall be subject to condition of previous publication.