Lawgist29Power to remove difficulty
1[(1)] If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order, not inconsistent with the provisions of this Act, remove the difficulty:
Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act.
2[(2) If any difficulty arises in giving effect to the provisions of this Act, as amended by the Finance (No.2) Act, 1991(49 of 1991), the Central Government may, by order, do anything not inconsistent with such provisions for the purpose of removing the difficulty:
Provided that no such order shall be made after the expiry of two years from the 1st day of October, 1991.
(3) Every order made under sub-section (2) shall be laid before each House of Parliament.]
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1. Section 29 renumbered as sub-section (1) thereof by s. 112, ibid. (w.e.f. 1-10-1991).
2. Ins. by s. 112, ibid. (w.e.f. 1-10-1991).
- 1 Short title and extent
- 2 Definitions
- 3 Tax authorities
- 4 Charge of tax
- 5 Scope of chargeable interest
- 6 Computation of chargeable interest
- 7 Return of chargeable interest
- 8 Assessment
- 9 Self-assessment
- 10 Interest escaping assessment
- 10A Time limit for completion of assessments and re-assessments
- 11 Advance payment of interest-tax
- 12 Interest for default in furnishing return of chargeable interest
- 12A Interest for default in payment of interest-tax in advance
- 12B Interest for deferment of interest-tax payable in advance
- 13 Penalty for concealment of chargeable interest
- 14 Opportunity of being heard
- 15 Appeals to the Commissioner (Appeals)
- 15A Omitted
- 16 Appeals to Appellate Tribunal
- 17 Rectification of mistakes
- 18 Interest-tax deductible in computing total income under the Income-tax Act
- 19 Revision of order prejudicial to revenue
- 20 Revision of orders by Commissioner
- 21 Application of provisions of Income-tax Act
- 22 Income-tax papers to be available for the purposes of this Act
- 23 Failure to comply with notices
- 24 False statements
- 25 Wilful attempt to evade tax, etc
- 26 Abetment of false returns, etc
- 26A Offences by credit institutions
- 26B Institution of proceedings and composition of offences
- 26C Power of credit institutions to vary certain agreements
- 27 Power to make rules
- 28 Power to exempt
- 29 Power to remove difficulty
- 30 Repealed
