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(1) The Central Government may, by notification, make rules to carry
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 form and manner in which the books of account of the Institute shall be maintained under
sub-section (1) of section 28;
(b) any other matter which is required to be, or may be, prescribed.
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