Section 10 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
10. Power to remove difficulties.—
(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.
