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[Cites 0, Cited by 4] [Section 298] [Entire Act]

Union of India - Subsection

Section 298(1) in The Income Tax Act, 1961

(1)If any difficulty arises in giving effect to the provisions of this Act the Central Government may, by general or special order, do anything not inconsistent with such provisions which appears to it to be necessary or expedient for the purpose of removing the difficulty.