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1[185A. Power to issue circular, clarification, etc.-
[The Board may, by order, issue circular, clarification, explanation and directives relating to the scope and application of any provision under this Ordinance and the rules and orders made there under.]
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1 Added F. A. 2016
185. Power to make rules.-
(1) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this Ordinance ; and any such rules may, in so far as they do not impose, or have the effect of imposing, any criminal liability, by given retrospective effect.
(2) In particular, and without prejudice to the generality of foregoing power, such rules may provide for all or any of the following matters, namely :-
(a) the ascertainment and determination of the classification of any income in respect of which the provisions of this Ordinance are not clear;
(b) the manner in which, and the procedure by which, the income and the tax payable thereon shall be determined in the case of-
(i) non-residents, and
(ii) income derived in part from agriculture and in part from business;
(c) the ascertainment and determination of any income or class of income to be included in the total income of an assessee ;
(d) the determination of the value of any perquisites and benefits and of the allowances permissible under this Ordinance in respect of any head of income or total income;
(e) the procedure for the grant of exemption of income of industrial undertakings or tourist industries and any other matter connected with or incidental thereto;
(f) the manner in which, and the procedure by which, self-assessment may be made;
(g) the procedure for, and any other matter connected with or incidental to, the issue of exemption certificate or tax clearance certificate under section 107;
(h) the procedure to be followed on application for refund;
(i) registration of income tax practitioners, qualifications for registration, conditions and limitations subject to which income-tax practitioners may act as authorised representative under this Ordinance, cancellation of registration or other disciplinary measures in respect of income tax practitioners ;
(j) fees and other charges to be paid in respect of any services rendered or in respect of any matter for which fees and charges are payable under this Ordinance; and
(k) any other matter which is to be provided for by rules, or which is to be or may be prescribed under this Ordinance.
(3) In cases coming under sub-section (2)(b), the rules may prescribe methods by which an estimate of such income may be made, and prescribe the proportion which shall be deemed to be income classifiable under the head "Agricultural income" or "Income from business or profession", and an assessment based on such estimate or proportion, as the case may be, shall be deemed to be duly made in accordance with the provisions of this Ordinance.
(4) The power to make rules under this section shall, except on the first occasion of the exercise thereof, be subject to the condition of previous publication :
1[Provided that where previous publication of the draft of any proposed rules or of any amendment to any existing rules is made pursuant to the provisions of this subsection, giving therewith a notice soliciting objections and suggestions to such draft within the period specified in the notice and if no objection or suggestion is received within the period specified, the previous publication of such draft shall be deemed to be the final publication of the proposed rules or amendment, as the case may be.]
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1Ins. by F.A. 1998
186. Repeal and savings.- (1) The Income-tax Act,1922 (XI of 1922) is hereby repealed.
(2) Notwithstanding the repeal, the Income tax Act,1922 (XI of 1922), and the rules made thereunder, shall continue to apply, as if that Act had not been repealed,-
(a) to any income of, or relatable to, any period prior to the commencement of this Ordinance; and
(b) to any notice issued, or any assessment, order, application or appeal made, any proceedings commenced or any prosecution instituted, under that Act.
(3) Save as provided in sub-section (2), the repeal under sub-section (1) and enactment of this Ordinance shall, for the purposes of the General Clauses Act,1897 (X of 1897), be deemed to be repeal and re-enactment of the Income-tax Act,1922 (XI of 1922).
187. Removal of difficulties.-
(1) If any difficulty arises in giving effect to any of the provisions of this Ordinance, the Government may, by notifi cation in the official Gazette, make such provisions as it thinks fit for removing that difficulty.
(2) No notification under this section shall be issued after the thirtieth day of June,1988.