https://www.taxtmi.com/acts?id=52287 Para 11 grants the Central Government a discretionary power to relax scheme provisions that cause undue hardship to an account holder, exercised by order with reasons recorded in writing, and only to the extent that such relaxation is not inconsistent with the provisions of the Act. en-us Fri, 26 Dec 2025 11:08:41 +0530 Fri, 26 Dec 2025 11:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52287 Para 11 grants the Central Government a discretionary power to relax scheme provisions that cause undue hardship to an account holder, exercised by order with reasons recorded in writing, and only to the extent that such relaxation is not inconsistent with the provisions of the Act. Act-Rules Direct Taxes Fri, 26 Dec 2025 11:08:41 +0530 https://www.taxtmi.com/acts?id=52287