Power to make exemption, etc., in relation to certain Union territories

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.... in relation to certain Union territories. 46A. If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly or removing any difficulty that may ....

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.... rate or other modification in respect of wealth-tax in favour of any class of assets or in regard to the whole or any part of the net wealth of any assessee or class of assessees: Provided that th....