Power to remove difficulties.

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..... e commencement of this Code; (iv) in clarifying or declaring the true intent of the rules, orders or notifications in their application under this Code; or (v) in giving effect to the provisions of this Code while repealing the Income-tax Act, 1961; or (vi) in generally giving effect to the provisions of this Code, the Central Government may, by order, make such provisions not inconsistent with th .....

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