The Rehabilitation Finance Administration Act,1948
Section 20. Exemption form taxes
Notwithstanding anything contained in the Indian Income-tax Act,1922 (11 of 1922), or in any other enactment for the time being in force relating to income-tax, super-tax or business profits tax, the Administration shall not be liable to pay any income-tax, super-tax or business profits tax on any incomes, profits or gains.