36[Power to make exemption, etc., in relation to certain Union
territories.
294A. If the Central Government considers it
necessary or expedient so to do for avoiding any hardship or anomaly or
removing any difficulty that may arise as a result of the application of this
Act to the Union territories of Dadra and Nagar Haveli, Goa*, Daman and Diu, and Pondicherry, or in the
case of the Union territory of Pondicherry, for implementing any provision of
the Treaty of Cession concluded between France and India on the 28th day of
May, 1956, that Government may, by general or special order, make an exemption,
reduction in rate or other modification in respect of income-tax or super-tax
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 :
Provided that the power conferred by this section
shall not be exercisable after the 31st day of March, 1967, except for the
purpose of rescinding an exemption, reduction or modification already made.]