Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 4] [Section 196] [Entire Act] Union of India - Subsection Section 196(iii) in The Income Tax Act, 1961 (iii)a corporation established by or under a Central Act which is, under any law for the time being in force, exempt from income-tax on its income, or