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<h1>Power Granted to Central Government to Remove Difficulties in Gift-tax Act Implementation Through Section 47</h1> The Direct Tax Laws (Amendment) Act, 1987 inserts section 47 into the Gift-tax Act, 1958, effective April 1, 1988. This provision grants the Central Government power to issue orders to remove difficulties arising from implementing the amended Act, provided such orders remain consistent with the Act's provisions. This authority expires three years after the effective date. All orders issued under this section must be presented before both Houses of Parliament. This provision creates a temporary mechanism to address implementation challenges while maintaining legislative oversight.