Section 10(1) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
(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.
