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.