(1) In the case of all persons subject to this Act, being prisoners of war, whose pay and allowances have been forfeited under clause (h) of sub-section (1) or clause (a) of sub-section (2) of section 61 but in respect of whom a remission has been made under section 66, it shall be lawful for the Central Government or the Director-General, when so authorised by the Central Government, to make provisions in respect of pay and allowances for any dependants of such persons and any such remission shall in that case be deemed to apply only to the balance thereafter remaining of such pay and allowances.

(2) It shall be lawful for the Central Government or the Director General, when so authorised by the Central Government, to make provisions for any dependants of any person subject to this Act who is a prisoner of war, or is missing, in respect of his pay and allowances.