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Section 29 – The Interest Tax Act, 1974

The Interest Tax Act, 1974

 

29. Power to remove difficulty

 

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

 

Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act.

 

2[(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.]

 

——————–

 

1. Renumbered by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.

 

2. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.

 

 

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The Interest Tax Act, 1974

 

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