(1) The State Government may make rules for carrying out the purposes 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:

(a) (i) the manner in which tax shall be deducted by an employer under Section 4 from the salary or wage of his employees;

(ii) the manner in which liability to deduct tax on behalf of employees shall be discharged, where the employer is an officer of the Central Government or a State Government, under Section 4;

(b) the manner and Form in which certificate of registration shall be obtained under sub-section (1) and (2) of Section 8;

(c) the Form in which, the period for which and the date by which returns shall be furnished by employers under Section 9;

(d) the Form in which return shall be furnished under sub-section (1) of Section 10;

(e) the Form in which notice shall be served on an employer and person under Section 11;

(f) the manner in which tax, penalty or any other amount payable under the Act shall be paid and collected;

(g) the Form of notice to be served or issued under Section 14 or Section 16, respectively;

(h) the manner in which an appeal shall be preferred under sub-section (1) of Section 17;

(i) restrictions and conditions subject to which the Commissioner Profession Tax may delegate his powers under sub-section (2) of Section 20;

(j) the manner in which refund shall be made or adjusted under Section 21;

(k) the authority for sanctioning prosecution under Section 23;

(l) the conditions subject to which offences may be compounded under Section 25;

(m) all matters which are expressly required to be prescribed under this Act.

(3) All rules made under this Act shall be laid on the table of the legislative assembly.