# 112 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 goods.
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Special provisions relating to taxation, etc.
108
Board to be a Municipality for taxation purposes109
Payment to be made to a Board as service charges by Central Government or State Government110
Power to be make special provision for conservancy in certain cases111
Exemption in case of buildings113
Exemption of poor persons114
Composition115
Irrecoverable debts
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