Section Text
1[ 99A . General power of exemption
The Central Government] may, by notification in the Official Gazette, exempt, either wholly or in part from the payment of any tax imposed under this Act, any person or class of persons or any property or goods or class of property or goods2[* * *].
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1. Inserted by Act 35 of 1926, section 7.
2. The words "belonging to the Secretary of State for India in Council" rep. by Act 7 of 1931, section 6.