Income Tax Act 2023
Section 342 - Removal of Difficulty
(as updated till Finance Act 2024)
If any difficulty arises in the execution of any provision of this Act, the Board may, with a view to removing the difficulty, issue notifications, clarifications, explanations or directions consistent with this Act.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.