Section 185 - Insertion of new section 47 - Direct Tax Laws (Amendment) Act, 1987

185. Insertion of new section 47. After section 46A of the Gift-tax Act, the following section shall be inserted with effect from the 1st day of April, 1988, namely :- 47. Power to remove difficulties. (1) If any difficulty arises in giving effect to the provisions of this Act as amended by the Direct Tax Laws (Amendment) Act, 1987, 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. .