Central Government Empowered by Clause 319 of Direct Taxes Code to Address Tax Challenges and Modify Repealed Act Provisions.

Clause 319 of the Direct Taxes Code, 2010 grants the Central Government the authority to address difficulties arising in various contexts, such as protecting assessee interests, preventing revenue loss, and applying provisions of the repealed Income-tax Act, 1961. The government can issue orders to make necessary provisions, provided they are consistent with the new Code. These orders can adapt or modify how the repealed Act applies to assessments up to March 31, 2011. No orders can be issued after three years from the Code's commencement, and all orders must be presented to Parliament promptly.

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