24. (1) The National Board of Revenue may, make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the foregoing power, such rules may-(a) prescribe the procedure to be followed on appeals, applications for rectification of mistakes, and applications for funds;(b) provide for any matter which by, or under, this Act is to be prescribed. (3) The power to make rules conferred by this section shall be exercised in like manner as the power to make rules under section 59 of the Income-tax Act, 1922.