Power to remove difficulties
283. (1) The Central Government may, by general or special order, do anything which appears to it to be necessary, or expedient, for the purpose of removing any difficulty which arises in giving effect to the provisions of this Code.
(2) However, no order under sub-section (1) shall be inconsistent with the provision under which the difficulty arises.
(3) In particular, and without prejudice to the generality of the foregoing power, any such order may provide for the adaptations, or modifications, subject to which the repealed Act shall apply in relation to the assessments for the assessment year ending on the 31st day of March, 2012, or any earlier year.
(4) For the purposes of this section, "assessment year" shall have the same meaning assigned to it in the Income-tax Act, 1961 as it stood prior to its repeal.
