The Airports Authority of India Act, 1994

35.Provisions relating to income tax.-

for the purposes of the Income-tax Act, 1961 (43 of 1961) or any other enactment for the time being in force relating to income-tax or any other tax in income profits of gains the authority shall be deemed to be a company within the meaning of the Income-tax Act, 1961 and shall be liable to tax accordingly on its income profits and gains.