Power to remove difficulty permits government to issue remedial orders to implement tax amendments within prescribed time limits. A new sub section authorises the Central Government to publish, in the Official Gazette, orders not inconsistent with the Chapter to remove difficulties in giving effect to the Finance Act amendments affecting Chapter V of the earlier enactment; such remedial orders are subject to a one year temporal limitation from assent to the Finance Bill.
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 difficulty permits government to issue remedial orders to implement tax amendments within prescribed time limits.
A new sub section authorises the Central Government to publish, in the Official Gazette, orders not inconsistent with the Chapter to remove difficulties in giving effect to the Finance Act amendments affecting Chapter V of the earlier enactment; such remedial orders are subject to a one year temporal limitation from assent to the Finance Bill.
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