Exemption from tax on wealth, income, profits and gains
Section 34 of the Pension Fund Regulatory and Development Authority Act, 2013 deals with exemption from tax on wealth, income, profits and gains. Notwithstanding anything contained in– (i) the Wealth-tax Act, 1957 (27 of 1957); The Act came into force on 01 Feb 2014.
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.
Section 34, The Pension Fund Regulatory and Development Authority Act, 2013 (Act 23 of 2013).
Questions about Section 34
What does Section 34 of the Pension Fund Regulatory and Development Authority Act deal with?
Section 34 of the Pension Fund Regulatory and Development Authority Act is headed "Exemption from tax on wealth, income, profits and gains". Notwithstanding anything contained in– (i) the Wealth-tax Act, 1957 (27 of 1957);
How do I find court cases under Section 34 of the Pension Fund Regulatory and Development Authority Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Pension Fund Regulatory and Development Authority Act 34, section 34 Pension Fund Regulatory and Development Authority Act, section 34 of the Pension Fund Regulatory and Development Authority Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 34 of the Pension Fund Regulatory and Development Authority Act come into force?
Section 34 of the Pension Fund Regulatory and Development Authority Act, cited as Pension Fund Regulatory and Development Authority Act 34, came into force on 01 Feb 2014, having been enacted on 18 Sep 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 17. Search and seizure966 words
- 14. Duties, powers and functions of Authority751 words
- 16. Power of investigation706 words
- 2. Definitions643 words
- 52. Power to make regulations641 words
- 28. Penalty for failure by an intermediary or any other person to comply with provisions of this Act, rules, regulations and directions470 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.