Power to grant tax exemptions for Union territories to prevent hardship and implement treaty provisions, with a temporal limit. Central Government may, by general or special order, grant exemptions, reductions in rate or other modifications of income-tax or super-tax for specified Union territories to avoid hardship, anomaly or remove difficulties from application of the Act; such measures may target any assessee or part of income and may include implementation of Treaty of Cession provisions for Pondicherry, subject to a temporal limitation allowing only rescission after the prescribed cutoff.