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Section 47: Power to remove difficulties

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[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.]

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section47
Marginal notePower to remove difficulties
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.

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