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-
prescribe the procedure to be followed on appeals, applications for rectification off mistakes, and applications for refunds;
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.