46. (1) The Board may, with the previous sanction of the Government, make regulations not inconsistent with this Act or the rules made under this Act to provide for all matters for which provision is necessary or expedient for the purpose of giving effect to the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, such regulations may provide for- (a) the holding and conduct of elections under this Act including the final decision of doubts or disputes regarding the validity of elections;(b) the manner in which and the conditions subject to which the first allotment of the shares of the Corporation shall be made;(c) the manner in which and the conditions subject to which the shares of the Corporation may be held and transferred and generally all matters relating to the rights and duties of the shareholders; (d) the manner in which the general meeting shall be convened, the procedure to be followed thereat, and the manner in which the right to vote may be exercised; (e) the calling of the meetings of the Board and of the Executive Committee, fees for attending the meeting thereof and the conduct of business thereat; (f) the manner and terms of issue and redemption of bonds and debentures by the Corporation; (g) the conditions subject to which the Corporation may grant loans; (h) the form and manner of determining the sufficiency of the security taken under section 26; (i) the manner in which and the conditions subject to which the Corporation may borrow in foreign currency from foreign lenders; (j) the form of returns and statements required under this Act;(k) the terms and conditions of service, duties and conduct of officers and servants and agents of the Corporation; (l) the disclosure of interest, direct or indirect, of a Director of the Board in any application for loan; (m) the taking over of, and the management of the business of a subsidiary corporation or a company or co-operative society committing a breach of its agreement with the Corporation;(n) the preparation of annual estimates of income and expenditure of the Corporation in the prescribed form and their submission to the Board and the Government for approval on prescribed dates; and (o) the efficient conduct of the affairs of the Corporation generally. (3) All regulations made under this section shall be published in the official Gazette, and shall come into force on such publication.