Section 47
Power to remove difficulties. Repealed
About this Act
An Act to provide for the levy of gift-tax
1 (1) If any difficulty arises in giving effect to the provisions of
of this Act as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), the Central
Government may, by order, do anything not inconsistent with such provisions for the purpose of
removing the difficulty :
Provided that no such order shall be made after the expiration of three years from the 1st day of April, 1988.
(2) Every order made under sub-section (1) shall be laid before each House of Parliament.
Provided that no such order shall be made after the expiration of three years from the 1st day of April, 1988.
(2) Every order made under sub-section (1) shall be laid before each House of Parliament.
Notes
1. Ins. by Act 4 of 1988, s. 185 (w.e.f. 1-4-1988)