The Business Profits Act, 1947.
24. Power to make rules.-
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The Central Board of Revenue may, subject to the control of
the Central Government, make rules for carrying out the
purposes of this Act.
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Without prejudice to the generality of the foregoing power,
such rules may-
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prescribe the procedure to be followed on appeals, applications for
rectification off mistakes, and applications for refunds;
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provide for any matter which by, or under, this Act is to be prescribed.
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The power to make rules conferred by this section shall be exercised in
like manner as the power to make rules under section 59.of the Indian
Income-tax Act, 1922.
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