Occupational Diseases in Mines and Works Act, 1973 (Act No. 78 of 1973)Chapter VIII : General130. Exemption from certain taxes and duties |
| (1) | The income of the compensation fund under the provisions of this Act, shall be free from any form of taxation on income. |
| (2) | Notwithstanding anything in any other law contained, any benefit or other amount paid to any person under this Act on the ground of a finding expressed by the certification committee or by any similar authority under the previous Act, shall be free from any form of taxation on income. |
| (3) | Every document issued under this Act, and every affidavit or solemn or attested declaration which is intended for use under this Act, shall be free from stamp duty. |