Removal of difficulties power allows government to issue orders adapting income tax law for specified assessment years, subject to parliamentary laying.

Section 535 grants the Central Government a removal of difficulties power to make orders, not inconsistent with the Act, necessary to remove implementation difficulties; such orders may provide for adaptations or modifications to the Income tax Act, 1961 for assessments relating to the tax year ending 31st March, 2026 or earlier, are time limited, and must be laid before both Houses of Parliament.

---

---

---