Section 11
Power to remove difficulties
The Direct Tax Vivad se Vishwas Act, 2020
About this Act
An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.
(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 date on which the provisions of this Act come into force.
(2) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.
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 Act come into force.
(2) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.