Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils under section 293A of Income Tax Act 1961
(1) If the Central Government is satisfied that it is necessary or expedient so to do in the public interest, it may, by notification 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 regard […]








