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🔎 Acts & Rules - Adv. Search
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        F. Acts / Amendment Acts

        Section 5 - Power to remove difficulties.

        Jan Vishwas (Amendment of Provisions) Act, 2026

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        Power to remove difficulties allows the Central Government to issue Gazette orders, subject to consistency limits and parliamentary laying. Power is conferred on the Central Government to remove difficulties arising in giving effect to the provisions of the enactments specified in the Schedule as amended by the Act. The power may be exercised by order published in the Official Gazette, but only to make provisions that are not inconsistent with the amended enactments and are considered necessary or expedient for removing the difficulty. No order can be made after two years from commencement, 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 the Central Government to issue Gazette orders, subject to consistency limits and parliamentary laying.

                                Power is conferred on the Central Government to remove difficulties arising in giving effect to the provisions of the enactments specified in the Schedule as amended by the Act. The power may be exercised by order published in the Official Gazette, but only to make provisions that are not inconsistent with the amended enactments and are considered necessary or expedient for removing the difficulty. No order can be made after two years from commencement, and every order must be laid before each House of Parliament.





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                                ActsIncome Tax
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