(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty:
Provided that no order shall be made under this section after the expiry of a period of two years from the commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
Legal Commentary & Landmark Judgments: Section 86
Section 86 enacts the Henry VIII removal of difficulties clause, empowering the Central Government to issue executive orders not inconsistent with the Act to remove any practical difficulty arising in giving effect to its provisions within a statutory sunset window of two years.
Note that Section 86 was a transitional provision whose statutory lifespan expired two years following the 2000 enactment; any executive modification of IT Act provisions must now be enacted through formal statutory amendments or rules under Section 87.