Power to remove difficulties enables government to issue orders protecting assessee interests and preventing revenue loss. The Central Government may, by order, make provisions not inconsistent with the Code to remove difficulties arising in protecting assessee interests, preventing revenue loss, applying or clarifying provisions of the Income-tax Act, 1961 as it previously stood, giving effect to this Code while repealing the Income-tax Act, 1961, or generally giving effect to the Code. Orders may adapt or modify application of the repealed Act in relation to assessments for the year ending on the thirty-first day of March, 2011, or any earlier year, are subject to a three-year time limit, and must be laid before each House of Parliament.
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.
Power to remove difficulties enables government to issue orders protecting assessee interests and preventing revenue loss.
The Central Government may, by order, make provisions not inconsistent with the Code to remove difficulties arising in protecting assessee interests, preventing revenue loss, applying or clarifying provisions of the Income-tax Act, 1961 as it previously stood, giving effect to this Code while repealing the Income-tax Act, 1961, or generally giving effect to the Code. Orders may adapt or modify application of the repealed Act in relation to assessments for the year ending on the thirty-first day of March, 2011, or any earlier year, are subject to a three-year time limit, and must be laid before each House of Parliament.
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