(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty.
(2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act.
(2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act.
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More sections of this act
Section 1 · Short title, and commencement.Section 2 · Definitions.Section 3 · Constitution of separate Central Boards for Direct Taxes and for Indirect Taxes and Customs.Section 4 · Procedure of the Board.Section 5 · Amendment of certain enactments.Section 6 · Transfer of certain proceedings.Section 8 · Repeal and saving.India Code, Government of India. Text fetched 18 Oct 2026. Source metadata reports last modification: 2020-03-12. Check the linked official text and subsequent notifications when applying a provision.