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744/CBDT. - Income Tax - 744/CBDTExtract INSTRUCTION NO. 744/CBDT Dated : August 29, 1974 The Income-tax Act, 1961 and the other direct taxes enactments were extended to the Union territories of Dadra and Nagar Haveli, Goa, Daman and Diu and Pondicherry by the Taxation Laws (Extension to Union Territories) Regulation, 1963. As certain difficulties had arisen in giving effect to the provisions of the Income-tax Act in these territories, the Central Government made the Taxation Laws (Extension to Union Territories) (Removal of Difficulties) Order No. 2 of 1970. Although this Order was made on 18th November, 1973 retrospective effect was given to this Order from 1st April, 1963 so that the provisions thereof could apply to all assessments made after the extension of the I.T. Act to these territories. 2. In its 12th Report, the Committee on Subordinate Legislation (Fifth Lok Sabha) has taken adverse note of the time lag of seven years between the extension of the I.T. Act to the aforesaid Union territories and the Taxation Laws (Extension to Union Territories) (Removal of Difficulties) Order No. 2 of 1970. In this connection, the Committee has also taken adverse note of the fact that the difficulties in applying the I.T. Act to these territories were brought to the notice of the Central Government very late by the field officers of the I.T. Department as a result of which retrospective effect had to be given to the aforesaid Order from as far back as seven years. The Committee on Subordinate Legislation has, inter alia, desired that necessary instructions in this regard should be issued so that retrospective effect to such Orders is avoided. 3. The Board desire that instances of difficulties arising in giving effect to the provisions of any Act, Order, Regulation, etc. Which empowers the Central Government or the Board to remove such difficulties, should be promptly brought to the notice of the Board so that immediate remedial action can be taken in the matter and retrospective effect to any Order removing the difficulty is avoided.
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