Section 23. Power to make rules

(1) The Government may make rules for carrying out the purposes of the Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for––

(a) the manner in which the tax payable under the Act shall be paid ;

(b) the procedure for claiming a refund of the tax payable under the Act ;

(c) the manner in which the Fund may be applied under the Act ;

(d) the conditions governing the grant of any loan, grant-in-aid or subsidy for the purpose connected with the promotion of professionalization ; and

(e) all matters which are, or may be, required to be prescribed under the Act.