Power to remove difficulties enables government to make implementation orders for the tax amendment, subject to time and parliamentary laying. Adds a statutory power to section 298 authorising the Central Government to make orders doing anything not inconsistent with the amended provisions to remove difficulties in giving effect to amendments made by the Direct Tax Laws (Amendment) Act, 1987; such orders cannot be made after the expiry of a three-year period from the commencement date 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 make implementation orders for the tax amendment, subject to time and parliamentary laying.
Adds a statutory power to section 298 authorising the Central Government to make orders doing anything not inconsistent with the amended provisions to remove difficulties in giving effect to amendments made by the Direct Tax Laws (Amendment) Act, 1987; such orders cannot be made after the expiry of a three-year period from the commencement date and must be laid before each House of Parliament.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
