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Union of India - Section

Section 23 in The Advocates' Welfare Fund Act, 2001

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 sub-section
(1)of section 3 shall be exempt from income-tax.