Removal of difficulties power allows Central Government to make provisions to resolve implementation obstacles consistent with income tax law. The Central Government may make provisions not inconsistent with the Income-tax Act or the Guidelines as it considers necessary or expedient to remove difficulties in giving effect to these Guidelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Removal of difficulties power allows Central Government to make provisions to resolve implementation obstacles consistent with income tax law.
The Central Government may make provisions not inconsistent with the Income-tax Act or the Guidelines as it considers necessary or expedient to remove difficulties in giving effect to these Guidelines.
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