Amendment of section 29
Amendment of section 29.
112. Section 29 of the Interest-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1), as so renumbered, the following sub-sections shall be inserted, with effect from the 1st day of October, 1991, namely:—
"(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.".
[Finance (No. 2) Act, 1991]