Section 293A : Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.

293A. (1) If the Central Government is satisfied that it is necessary or expedient so to do in the public interest, it may, by notification25 in the Official Gazette, make an exemption, reduction in rate or other modification in respect of income-tax in favour of any class of persons specified in sub-section (2) or in…

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