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<h1>Central Government Empowered to Address Implementation Issues in Voluntary Disclosure Scheme 1997, Orders Must Align with Scheme</h1> Section 76 of the Voluntary Disclosure of Income Scheme, 1997, under the Finance Act, grants the Central Government the authority to address any difficulties in implementing the Scheme's provisions. This power allows the government to issue orders, provided they align with the Scheme and are made within two years from the Scheme's commencement. Additionally, any order issued must be presented to both Houses of Parliament promptly after its issuance.