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of <h1>Central Government Can Revoke Tax Exemptions or Modifications for Union Territories Under Section 294A of Income-tax Act.</h1> The Central Government is empowered to rescind exemptions, rate reductions, or modifications related to income tax or super-tax previously granted under section 294A of the Income-tax Act, 1961, for certain Union territories. This can be done through a general or special order if deemed necessary or expedient, affecting any assessee or class of assessees, or any part of their income.
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