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    Indian Kanoon > Reserve Bank of India Act, 1934 > Section 48

    Section-48 Exemption of bank from income-tax and super-tax

    Section-48 Exemption of bank from income-tax and super-tax

    (1) Notwithstanding anything contained in the Income Tax Act, 1961 (43 of 1961), or any other enactment for the time being in force relating to income-tax or super-tax, the bank shall not be liable to pay income-tax or super-tax on any of income, profits or gains

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