Section 22 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990
[Corporation not liable to be taxed.] Omitted by Act 20 of 2002, s. 163 (w.e.f.1-4-2003).
Summary
- This section used to state that the Corporation was protected from paying taxes.
- However, the section was entirely removed from the law.
- The removal was done by a specific Act passed in 2002.
- The rule making the Corporation liable for taxes went into effect on April 1, 2003.
Practical examples
FAQ
1. Does Section 22 give the Corporation a tax break?
No, the section was removed and has no legal power anymore.
2. When did the Corporation lose this specific tax exemption?
The change took effect on April 1, 2003.
3. Why is Section 22 still listed if it is omitted?
Legal documents keep the number to show where a rule used to be, ensuring the numbering of the rest of the Act doesn't get messed up.
Test yourself
Q1.Under Section 22 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, what is the current legal effect of this provision?
Q2.Under Section 22 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, on what exact date did the omission of the tax exemption rule come into force?
Q3.Under Section 22 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, what was the original purpose of this section before it was deleted?
Q4.Under Section 22 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, if the Corporation receives a tax bill for income earned in 2025, can it use this section to cancel the bill?