Power to remit tax liabilities: central authority may remit income-tax and certain stamp-duty and registration fees for societies. The Central Government may, by notification, remit income-tax on the profits of any registered society or class of societies and on dividends or other profit-related payments to members. The Government may also remit stamp-duty on instruments executed by or for a registered society relating to its business and any registration fees; for specified commercial instruments and duties within a particular constitutional entry, 'Government' means the Central Government, otherwise it means the State Government.