Indian Income-Tax Act, 1922

[60A. Power, to make exemption, etc., in relation to [merged territories] [or to the territories which immediately before the 1st November, 1956, were comprised in any Part B State] [or to Chandernagore].— If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly, or removing any difficulty, that may arise as a result of the extension of this Act to the [merged territories] [or to the territories which immediately before the 1st November, 1956, were comprised in any Part B State] [or to Chandernagore], the Central Government may, by general or special order, make an exemption, reduction in rate or Other modification in respect of income-tax in favour of any class of income, or in regard to the whole or any part of the income of any person or class of persons:

Provided that the power conferred by this section shall not be exercisable [in the case of merged territories and [the territories which immediately before the 1st November, 1956, were comprised in Part B States] other than the State of Jammu and Kashmir, after the 31st day of March, 1955, and, in the case of the State of Jammu and Kashmir [and Chandernagore], after the 31st day of March, 1959,] except for the purpose of rescinding an exemption, reduction or modification already made.]