Nothing contained in any other law or enactment for the time being in force, in relation to taxation, including the Income-tax Act,1961 (43 of 1961),shall make the Authority liable to pay income-tax or any other tax or duty with respect to its income, services or profits or gains.
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Section 1 · Short title and commencement.Section 2 · Application.Section 3 · Definitions.Section 4 · Establishment and incorporation of Authority.Section 5 · Composition of Authority.Section 6 · Terms of office and conditions of service of Chairperson and other Members.Section 7 · Removal of Member from office.Section 8 · Meetings of Authority.India Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.