28[Power to remove difficulties.
47. (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.]