Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Accessibility Options
Font Size
Saturation
Help

Section 34

Power to remove difficulties

Section

Section Number

34

Chapter

Act

Tribunals Reforms Act, 2021

Year

Power to remove difficulties

Power to remove difficulties

Power to remove difficulties.

34. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by general or special order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty:

Provided that no such order shall be made after the expiry of a period of three years from the notified date.

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

Footnotes