Interest-Tax Act, 1974

Section - 29 - Power to remove difficulty

Power to remove difficulty.

29. [(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) If any difficulty arises in giving effect to the provi­sions of this Act, as amended by the Finance (No. 2) Act, 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.]