Power to remove difficulties allows central government to issue orders adapting prior law to resolve implementation issues.

The Power to remove difficulties empowers the Central Government to issue general or special orders necessary to remove difficulties in implementing the Code, provided such orders are not inconsistent with the provision under which the difficulty arises. The power includes authority to prescribe adaptations or modifications so that the repealed Act applies to assessments for the assessment year ending on 31st March 2012 or earlier, and defines "assessment year" by reference to the Income-tax Act, 1961 as it stood before repeal.

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