Section47
The Wealth-tax Act, 1957

Power to remove difficulties

Spent From 01 Apr 1957 Act 27 of 1957 As on 17 Oct 2026

Act 27 of 1957 Ministry Finance Enacted 12 Sep 1957 In force 01 Apr 1957

Section 47 of the Wealth-tax Act, 1957 deals with power to remove difficulties. 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 ma The Act came into force on 01 Apr 1957.

(1) 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.

(2) Every order made under sub-section (1) shall be laid before each House of Parliament.]

Section 47, The Wealth-tax Act, 1957 (Act 27 of 1957).

Questions about Section 47

What does Section 47 of the Wealth-tax Act deal with?

Section 47 of the Wealth-tax Act is headed "Power to remove difficulties". 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 ma

How do I find court cases under Section 47 of the Wealth-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Wealth Tax Act 47, section 47 Wealth Tax Act, section 47 of the Wealth-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 47 of the Wealth-tax Act come into force?

Section 47 of the Wealth-tax Act, cited as Wealth Tax Act 47, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.