Section 189 - Removal of difficulties. - Finance Act, 2017

Removal of difficulties. 189. (1) If any difficulty arises in giving effect to the provisions of this Part, the Central Government, may by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Part as appear to it to be necessary or expedient for removing the difficulty. (2) No order under sub-section (1) shall be made after the expiry of three years from the appointed day. (3) Every order made under this section shall, as soon as may be after it is made, be laid before each Houses of Parliament.'.