Section 23
Exemption from income-tax.
The Advocates' Welfare Fund Act, 2001
About this Act
An Act to provide for the constitution of a welfare fund for the benefit of advocates and for matters connected therewith or incidental thereto.
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,
the income accrued to the Fund constituted under sub-section (1) of section 3 shall be exempt from
income-tax.