Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Power to remove difficulties.

10. (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 end of the month in which this Act has received the assent of the President.

(2) Every order made under this section shall be laid before each House of Parliament.