Section 6(2) in The Oil And Natural Gas Commission (Transfer Of Undertaking And Repeal) Act,1993
(2)Where any payment made by the Commission is exempt from deduction of the tax at source under any provision of the Income-tax Act, 1961 (43 of 1961), the exemption from tax will continue to be available as if the provisions of the said Act made applicable to the Commission were operative in relation to the Corporation.
