Section 6(b) in The Taxation Laws (Amendment) Act, 2005
(b)after sub- clause (v), the following proviso shall be inserted, namely:-" Provided that any person eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951 ) shall not be deemed to be an employer for the purposes of this Chapter;''.
