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;
ii. the Income-tax Act, 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.