In force · As amended up to 2026-08
20. Exemption from taxes. — Notwithstanding anything contained in the Indian Income-tax Act, 1922 (11 of 1922)[2] , or in any other enactment for the time being in force relating to income-tax, super-tax or business profits tax, the Administration shall not be liable to pay any income-tax, super-tax or business profits tax or any incomes, profits or gains.
Source: India Code