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Power to remove difficulties.

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.... to be necessary for removing the difficulty: Provided that no order shall be made under this section after the expiry of five years from the commencement of this Code. ^1[(1A) Notwithstanding anything contained in sub-section (1), if any difficulty arises in giving effect to the provisions of this Code, as amended by the Insolvency and Bankruptcy Code (Amendment) Act, 2026, the Central Gove....