Section 34 in THE PENSION FUND REGULATORY AND DEVELOPMENT AUTHORITY ACT, 2013
34. Exemption from tax on wealth, income, profits and gains.—
Notwithstanding anything contained in–(i)the Wealth-tax Act, 1957 (27 of 1957);(ii)the Income-tax Act, 1961 (43 of 1961) ; or(iii)any other enactment for the time being in force relating to tax on wealth, income, profits or gains,the Authority shall not be liable to pay wealth-tax, income-tax or any other tax in respect of its wealth, income, profits or gains derived.
