Section 61: Power to make regulations.

The Board may with the approval of the Minister, make rules and regulations as in its opinion are necessary or expedient for giving full effect to the provisions of this Act and for the due administration of its provisions and may in particular, make regulations prescribing the-(a) forms for returns and other information required under this Act or any other enactment or law ; and
(b) procedure for obtaining any information required under this Act or any other enactment or law.