Section 49
. Exemption from tax on income . —N —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—
. Exemption from tax on income . —N —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—