Power to remove difficulties

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..... do anything which appears to it to be necessary, or expedient, for the purpose of removing any difficulty which arises in giving effect to the provisions of this Code. (2) However, no order under sub .....

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..... 4) For the purposes of this section, "assessment year" shall have the same meaning assigned to it in the Income-tax Act, 1961 as it stood prior to its repeal. - - statute, statutory provisions legis .....

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