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Section 91: Exemption from tax on wealth and income.

The Protection of Plant Varieties and Farmers Rights Act, 2001Central Act · Act 53 of 2001

Notwithstanding anything contained in the Wealth-tax Act, 1957 (26 of 1957), the Income-tax Act, 1961 (43 of 1961), or any other enactment for the time being in force relating to tax on wealth, income, profits or gains, the Authority shall not be liable to pay wealth-tax, income-tax or any other tax in respect of its wealth, income, profits or gains derived.

Where this provision sits

ActThe Protection of Plant Varieties and Farmers Rights Act, 2001
Section91
Marginal noteExemption from tax on wealth and income.
JurisdictionCentral
StatusIn force as published by the source

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