law: Expenditure-Tax Act, 1987 
  32. Power to remove difficulties 
  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 commencement of this Act.