(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by general or special order, do anything not inconsistent with the provisions which appears to it to be necessary or expedient for the purpose of removing the difficulty.(2) In particular, and without prejudice to the generality of […]

Repeal andsavings Repeal andsavings Repeal andsavings Repeal andsavings Repeal andsavings Repeal andsavings Repeal andsavings Repeal andsavings Repeal andsavings (1) The Income-tax Act, 1961 is hereby repealed.(2) Irrespective of the repeal of the Income-tax Act, 1961 (hereinafter referred to as the repealed Income-tax Act), and subject to sub-section (3)—(a) affect the previous operation of the repealed