Power to remove difficulties allows government to issue orders adapting Income-tax Act for specified tax years. Clause 535 confers a power on the Central Government to make orders, not inconsistent with the Act, to remove difficulties in giving effect to the Act; such orders may provide for adaptations or modifications so that the Income-tax Act, 1961 applies in relation to assessments for the tax year ending on 31st March, 2026 or any earlier tax year; orders cannot be made after the expiry of three years from 1st April, 2026; and every order 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 allows government to issue orders adapting Income-tax Act for specified tax years.
Clause 535 confers a power on the Central Government to make orders, not inconsistent with the Act, to remove difficulties in giving effect to the Act; such orders may provide for adaptations or modifications so that the Income-tax Act, 1961 applies in relation to assessments for the tax year ending on 31st March, 2026 or any earlier tax year; orders cannot be made after the expiry of three years from 1st April, 2026; and every order must be laid before each House of Parliament.
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