1[68. Power to make rules.—(1) The Central Government may, by notification, 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) manner of ascertaining the fair market value under clause 16 of section 2;
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(d) the powers and functions of the authorities under sub-section (2) of section 18;
(e) other powers of the authorities under clause (f) of sub-section (1) of section 19;
(f) the form and manner of furnishing any information to the authority under sub-section (2) of
section 21;
(g) the manner of provisional attachment of property under sub-section (3) of section 24;
(h) the procedure for confiscation of benami property under the second proviso to sub-section (1)
of section 27;
(i) the manner and conditions to receive and manage the property under sub-section (1) of
section 28;
(j) the manner and conditions of disposal of property vested in the Central Government under
sub-section (3) of section 28;
(k) the salaries and allowances payable to and the other terms and conditions of service of the
Chairperson and other Members of the Appellate Tribunal under sub-section (1) of section 33;
(l) the manner of prescribing procedure for removal of Chairperson or Member under
sub-section (4) of section 35;
(m) the salaries and allowances payable to and the other terms and conditions of service of the
officers and employees of the Appellate Tribunal under sub-section (3) of section 39;
(n) any power of the Appellate Tribunal under clause (i) of sub-section (2) of section 40;
(o) the form in which appeal shall be filed and the fee for filing the appeal under sub-section (1)
of section 46;
(p) any other matter which is to be, or may be, prescribed, or in respect of which provision is to
be made, by rules.]
1. Subs. by Act 43 of 2016, s. 10, for sections 7 and 8 (w.e.f. 1-11-2016).
2. Clauses (b) and (c) omitted by Act 13 of 2021, s. 158 (w.e.f. 1-7-2021).