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[Cites 0, Cited by 1] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(4) in THE FINANCE ACT, 2021

(4)If any difficulty arises in giving effect to the provisions of this section and sub-section (4) of section 45, the Board may, with the approval of the Central Government, issue guidelines for the purposes ofremoving the difficulty.