Income Tax Department

Ministry of Finance, Government of India

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Section 113

Power to remove difficulties

Section

Section Number

113

Chapter

CHAPTER VI - SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME 2013

Act

Finance Acts

Year

2013

Power to remove difficulties

Power to remove difficulties

Power to remove difficulties.

113. (1) If any difficulty arises in giving effect to the provisions of this Scheme, the Central Government may, by order, not inconsistent with the provisions of this Scheme, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of this Scheme come into force.

(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.

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