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The Airports Authority of India Act, 1994 34.Custody and disposed of lost property.- subject to such regulations as the authority may make in this behalf the authority shall provide securing the safe custody and restoration of any property which while not in proper custody is found on any premises such premises. 35.Provisions relating to income tax.- for the purposes of the Income-tax Act, 1961 (43 of 1961) or any other enactment for the time being in force relating to income-tax or any other tax in income profits of gains the authority shall be deemed to be a company within the meaning of the Income-tax Act, 1961 and shall be liable to tax accordingly on its income profits and gains.    |
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