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    <title>Power To Exempt</title>
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    <description>Central Government may, by notification in the Official Gazette, exempt wholly or partially any release of foreign exchange for foreign travel from tax under this Chapter, subject to conditions and limitations specified in the notification; exemptions require the Government&#039;s satisfaction that they are necessary or expedient having regard to the purposes of the travel and any special circumstances, and may apply to individual travel or to a class or category of travel.</description>
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      <description>Central Government may, by notification in the Official Gazette, exempt wholly or partially any release of foreign exchange for foreign travel from tax under this Chapter, subject to conditions and limitations specified in the notification; exemptions require the Government&#039;s satisfaction that they are necessary or expedient having regard to the purposes of the travel and any special circumstances, and may apply to individual travel or to a class or category of travel.</description>
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