298. (1) If any difficulty arises in giving effect
to the provisions of this Act the Central Government may, by general or special
order, do anything not inconsistent with such provisions which appears to it to
be necessary or expedient for the purpose of removing the difficulty.
(2) In particular,
and without prejudice to the generality of the foregoing power, any such order
may provide for the adaptations or modifications subject to which the repealed
Act shall apply in relation to the assessments for the assessment year ending
on the 31st day of March, 1962, or any earlier year.
63[(3) 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.
(4) Every order
made under sub-section (3) shall be laid before each House of Parliament.]