Section 103(L) - Amendment of Act 32 of 1994 - Amendment of Section 95 - Finance Act, 2013

103. In the Finance Act, 1994, . . ( L ) in section 95, after sub-section ( 1-I ), the following sub-section shall be inserted, namely: ( 1J ) If any difficulty arises in giving effect to section 93 of the Finance Act, 2013, in so far as it relates to amendments made by the Finance Act, 2013 in Chapter V of the Finance Act, 1994, (32 of 1994), the Central Government may, by an order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2013 receives the assent of the President. ;