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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Law Amendment Grants Central Government Power to Issue Orders Resolving Implementation Challenges Within Three-Year Window</h1> The amendment adds two new subsections to section 298 of the Income-tax Act. It empowers the Central Government to issue orders addressing difficulties in implementing the Direct Tax Laws (Amendment) Act, with a three-year limitation period from April 1, 1988. Such orders must be presented to both houses of Parliament, providing a mechanism for administrative flexibility in tax law interpretation and application.
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