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Section76
The Finance Act, 1997

Power to remove difficulties

In force As on 07 Oct 2026

Ministry Finance

Section 76 of the Finance Act, 1997 deals with power to remove difficulties. Power to remove difficulties. 76. (1) If any difficulty arises in giving effect to the provisions of this Scheme, the Central Government may, by order, not inconsistent with the provisions of this Scheme, remove the difficulty : Provided that no such order shall be made after the expiry of a period

Power to remove difficulties.

76.

(1) If any difficulty arises in giving effect to the provisions of this Scheme, the Central Government may, by order, not inconsistent with the provisions of this Scheme, 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 Scheme come into force.

(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.

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Section 76, The Finance Act, 1997.

Questions about Section 76

What does Section 76 of the Finance Act deal with?

Section 76 of the Finance Act is headed "Power to remove difficulties". Power to remove difficulties. 76. (1) If any difficulty arises in giving effect to the provisions of this Scheme, the Central Government may, by order, not inconsistent with the provisions of this Scheme, remove the difficulty : Provided that no such order shall be made after the expiry of a period

How do I find court cases under Section 76 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1997 76, section 76 Finance Act 1997, section 76 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 1997. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.