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    <title>Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961.</title>
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    <description>The Central Government is empowered to rescind, by general or special order, any exemption, reduction in rate or other modification in respect of income-tax or super-tax previously granted under the prior provision, in favour of any assessee or class of assessees or in regard to the whole or any part of the income of any assessee or class of assessees.</description>
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      <description>The Central Government is empowered to rescind, by general or special order, any exemption, reduction in rate or other modification in respect of income-tax or super-tax previously granted under the prior provision, in favour of any assessee or class of assessees or in regard to the whole or any part of the income of any assessee or class of assessees.</description>
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