Advocates’ Welfare Fund Act : Exemption from income-tax. Indian Bare Acts :

Advocates’ Welfare Fund Act,2001

Act No : 45

Section : Exemption from income-tax.

23. Exemption from income-tax.-Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961) or any other enactment for the time being in force relating to tax on income, profits or gains, the income accrued to the Fund constituted under su -section (1) of section 3 shall be exempt from income-tax.