The Protection of Plant Varieties and Farmers' Rights Act, 2001
91. Exemption from
tax on wealth and income.-
Notwithstanding
anything contained in the Wealth-tax Act, 1957 (27 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 their
wealth, income, profits or gains derived.