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Securities and Exchange Board of India Act, 1992 25.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— (a) the Board; (b) the existing Securities and Exchange Board from the date of its constitution to the date of establishment of the Board, shall not be liable to pay wealth-tax or any other tax in respect of their wealth, income profits or gains derived.(Exception from tax on wealth and income)    |
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