law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  86. Power to remove difficulties.-
  (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order, not inconsistent with the provisions of this Act, remove the difficulty:
  Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of this Act come into force.
  (2) Every order made under this section shall be laid before each House of Parliament.