[108B. Power of Central Government to make rules.--- (1) The Central Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing powers, the Central Government may make rules for all or any of the following matters, namely:---
(a) the waqf asset management system for the registration, accounts, audit and other details of waqf and Board under clause (ka), and the manner of payments for maintenance of widow, divorced woman and orphan under sub-clause (iv) of clause (r), of section 3;
(b) any other particulars under clause (j) of sub-section (2) of section 3B;
(c) the manner in which details of waqf to be uploaded under sub-section (2B) of section 5;
(d) any other particulars under clause (f) of sub-section (3) of section 36;
(e) the manner in which the Board shall maintain the register of auqaf under sub-section (1) of section 37;
(f) such other particulars to be contained in the register of auqaf under clause (f) of sub-section (1) of section 37;
(g) form and manner and particulars of the statement of accounts under sub-section (2) of section 46;
(h) the manner for publishing audit report under sub-section (2A) of section 47;
(i) the manner of publication of proceedings and orders of Board under sub-section (2A) of section 48;
(j) any other matter which is required to be, or may be, prescribed.
(3) Every rule made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]