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Section 47 – The Gift Tax Act, 1958

The Gift Tax Act, 1958





1POWER 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.



1.  Ins. by Act 4 of 1988, sec. 185 (w.e.f.1-4-1988).



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The Gift Tax Act, 1958


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