Section 48 Power to make rules
- Chapter
- IX · Miscellaneous
(1) The Central Government may, by notificationDefined in section 2(l): notification means notification published in the Official Gazette and the expression notify shall be construed accordingly, 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) the value of the article which may be specified under sub-clause (i) of clause (h) of sub-section (1) of section 2;
(c) acceptance or retention of gift or presentation under clause (d) of section 4;
(d) guidelines specifying the ground or grounds on which an organisation may be specified as an organisation of political nature under sub-section (1) of section 5;
(e) the activities or business which shall be construed as speculative business under the proviso to clause (a) of sub-section (1) of section 8;
(f) the elements and the manner in which the administrative expenses shall be calculated under sub-section (2) of section 8;
(g) the time within which and the manner in which any personDefined in section 2(m): person includes— (i) an individual; (ii) a Hindu undivided family; (iii) an association; (iv) a company registered under section 25 of the Companies Act, 1956 (1 of 1956) or class of persons or an associationDefined in section 2(a): association means an association of individuals, whether incorporated or not, having an office in India and includes a society, whether registered under the Societies Registration Act, 1860 (21 of 1860), or not, and any other organisation, by whatever name called may be required to furnish intimation regarding the amount of foreign contributionDefined in section 2(h): foreign contribution means the donation, delivery or transfer made by any foreign source,— (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to ... received under clause (c) of section 9;
(h) the time within which and the manner in which any personDefined in section 2(m): person includes— (i) an individual; (ii) a Hindu undivided family; (iii) an association; (iv) a company registered under section 25 of the Companies Act, 1956 (1 of 1956) or class of persons may be required to furnish intimation regarding foreign hospitalityDefined in section 2(i): foreign hospitality means any offer, not being a purely casual one, made in cash or kind by a foreign source for providing a person with the costs of travel to any foreign country or territory or with free boarding, lodging, transport or medical treatment under clause (e) of section 9;
(i) the manner in which the copy of the order of the Central Government shall be served upon any personDefined in section 2(m): person includes— (i) an individual; (ii) a Hindu undivided family; (iii) an association; (iv) a company registered under section 25 of the Companies Act, 1956 (1 of 1956) under section 10;
(j) the form and manner in which the application for grant of certificateDefined in section 2(e): certificate means certificate of registration granted under sub section (3) of section 12 of registration or giving of prior permission under sub-section (1) of section 12;
(k) the fee to be accompanied by the application under sub-section (1) of section 12;
(l) the terms and conditions for granting a certificateDefined in section 2(e): certificate means certificate of registration granted under sub section (3) of section 12 or giving prior permission under clause (g) of sub-section (4) of section 12;
(m) the manner of utilising the foreign contributionDefined in section 2(h): foreign contribution means the donation, delivery or transfer made by any foreign source,— (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to ... under clause (b) of sub-section (2) of section 13;
(n) the authority with whom the foreign contributionDefined in section 2(h): foreign contribution means the donation, delivery or transfer made by any foreign source,— (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to ... to be vested under sub-section (1) of section 15;
(o) the period within which and the manner in which the foreign contributionDefined in section 2(h): foreign contribution means the donation, delivery or transfer made by any foreign source,— (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to ... shall be managed under sub-section (2) of section 15;
(p) the form and manner in which the application for a renewal of certificateDefined in section 2(e): certificate means certificate of registration granted under sub section (3) of section 12 of registration shall be made under sub-section (2) of section 16;
(q) the fee to be accompanied by the application for renewal of certificateDefined in section 2(e): certificate means certificate of registration granted under sub section (3) of section 12 under sub-section (2) of section 16;
(r) the prescribedDefined in section 2(o): prescribed means prescribed by rules made under this Act amount of foreign remittance, the form and manner in which the foreign remittance received by every bankDefined in section 2(c): bank means a banking company as referred to in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949) or authorised person in foreign exchangeDefined in section 2(b): authorised person in foreign exchange means an authorised person referred to in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999) shall be reported under sub-section (2) of section 17;
(s) the time within which and the manner in which the personDefined in section 2(m): person includes— (i) an individual; (ii) a Hindu undivided family; (iii) an association; (iv) a company registered under section 25 of the Companies Act, 1956 (1 of 1956) who has been granted certificateDefined in section 2(e): certificate means certificate of registration granted under sub section (3) of section 12 of registration or given prior permission under this Act shall give intimation under section 18;
(t) the form and manner in which account of any foreign contributionDefined in section 2(h): foreign contribution means the donation, delivery or transfer made by any foreign source,— (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such gift, is not more than such sum as may be specified from time to ... and the manner in which such contribution has been utilised shall be maintained under section 19;
(u) the time within which and the manner in which a candidate for electionDefined in section 2(d): candidate for election means a person who has been duly nominated as a candidate for election to any Legislature shall give intimation under section 21;
(v) the manner and procedure to be followed in disposing of the assets under section 22;
(w) the limits subject to which any confiscation may be adjudged under clause (b) of sub-section (1) of section 29;
(x) the fee to be accompanied along with every application for revision under sub-section (5) of section 32;
(y) the form and manner for making of an application for compounding of an offence and the fee therefor under sub-section (4) of section 41;
(z) the form and manner in which and the time within which returns and statements to be furnished by the prescribed authorityDefined in section 2(p): prescribed authority means an authority specified as such by rules made by the Central Government under this Act under section 44;
(za) any other matter which is required to be, or may be, prescribedDefined in section 2(o): prescribed means prescribed by rules made under this Act.