165. Power to make rules.-

(1)   The Central Board of Revenue may, by notification in the official Gazette, make rules for carrying out the purposes of this Ordinance.

(2)   In particular, and with out prejudice to the generality of subsection (1), such rules may-

(a)    prescribe the manner in, and the procedure by, which the income, profits and gains liable to tax and the tax payable under this Ordinance shall be determined in the case of-

(i)     income derived in part from agriculture and in part from business; or

(ii)    persons to whom section 59 applies; or

(iii)   non-residents;

(b)    provide for the determination of the value of any allowances, benefits or perquisites;

(c)    provide for the ascertainment or determination of any income or class of income to be included in the total income of an assessee, and any deduction from such income;

(d)    prescribe fees and other charges to be paid in respect of any matter referred to in this Ordinance;

(e)    provide for anything which is to be or may be prescribed under this Ordinance; or

(f)     prescribe forms for return of total income, or statements, which may include details of personal expenses; and

(g)    prescribe the format and procedure for filing of returns of income, documents or statements on computer media or through electronic medium or for the issuance of orders or notices or levy of additional tax or penalty through computer.

(3)   In cases coming under clause (a) of sub-section (2), the rules may prescribe methods by which an estimate of such income, profits and gains may be made and prescribe the proportion of the income which shall be deemed to be income liable to tax under this Ordinance, 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 conferred by this section shall, except on the first occasion of the exercise thereof, be subject to the condition of previous publication.

The Central Board of Revenue may, by general or special order in writing, authorise the Regional Commissioner or the Commissioner to grant approval in any case where such approval is required from the Central Board of Revenue under any provision of this Ordinance.