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.
Section 8 Mode of recovery of moneys due from employers
Section 8A Recovery of moneys by employers and contractors
Section 8B Issue of certificate to the Recovery Officer
Section 8C Recovery officer to whom certificate
Section 8D Validity of certificate, and amendment thereof
Section 8E Stay of proceedings under certificate and amendment or withdrawal thereof
Section 8F Other modes of recovery
Section 8G Application of certain provisions of Income-tax Act
Section 9 Fund to be recognised under Act 11 of 1922
Section 10 Protection against attachment
Section 12 Employer not to reduce wages, etc
Section 14A Offences by companies
Section 14B Power to recover damages
Section 14C Power of court to make orders
Section 15 Special provisions relating to existing provident funds
Section 16 Act not to apply to certain establishments
Section 18 Protection of Action taken in good faith
Section 19 Delegation of powers
Section 20 Power of Central Government to give directions
Section 21 Power to make rules
Section 22 Power to remove difficulties
Schedule I Matters of Industry engaged in Manufacture
Schedule II matters for which provision may be made in a scheme
Schedule III matters for which provision may be made in the pension scheme
Schedule IV matters to be provided in the employees deposit linked insurance scheme
Employees Provident Fund Appellate Tribunal (Procedure) Rules 1997