Power to remove difficulties is defined under section 22 of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 22 of EPF Act 1952 are :
Section 22 of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Power to remove difficulties"
(1) If any difficulty arises in giving effect to the provisions of this Act, as amended by the Employees" Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for the removal of the difficulty:
Provided that no such order shall be made after the expiry of a period of three years from the date on which the said Amendment Act receives the assent of the President.
(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.