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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to remove difficulties allows government orders to resolve implementation issues, limited in time and laid before Parliament.</h1> The provision authorises the Central Government to make orders doing anything not inconsistent with the amended Gift-tax Act for the purpose of removing difficulties in giving effect to those amendments, subject to a three-year temporal limitation measured from the 1st day of April, 1988, and requires that every such order be laid before each House of Parliament.

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