744/CBDT.

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..... ties 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 .....

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..... esired 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 imm .....

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