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.