31.(1) The Board may, subject to the control 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 in which the room charges may be determined under 55[sub-clause (a) of clause (1) of section 3] in cases where composite charges are payable in respect of residential accommodation and food;
(b)the cases and the circumstances in which payments made in Indian currency by conversion of foreign exchange into Indian currency shall be deemed to have been made in foreign exchange for the purposes of clause (a) of the Explanation to 56[clause (1) of] section 5;
(c)the form in which returns under section 8 may be furnished, the manner in which they may be verified and the other particulars which a form may contain;
(d)the form in which a notice of demand may be served on the assessee under sub-section (7) of section 12;
(e)the form in which appeals under section 22 or under sub-section (6) of section 23 may be filed and the manner in which they may be verified;
(f)the manner in which a memorandum of cross-objections under sub-section (4) of section 23 may be verified;
(g)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 on the first occasion of the exercise thereof 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.
(4) 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 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.