Income Tax Department

Ministry of Finance, Government of India

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Section 144

Power to remove difficulties

Section

Section Number

144

Chapter

CHAPTER IV - FOREIGN ASSETS OF SMALL TAXPAYERS DISCLOSURE SCHEME 2026

Act

Finance Acts

Year

2026

Power to remove difficulties

Power to remove difficulties.

144. (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.

(2) No order under sub-section (1) shall be made after the expiry of period of two years from the date on which provisions of this Scheme come into force.

(3) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.

Footnotes