Section 11 - Power to remove difficulties - Direct Tax Vivad se Vishwas Act, 2020

Power to remove difficulties. 11 . (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.