Section – 45.27[No tax shall be levied under this Act in respect of the net wealth of—]
(a) to (e)
28[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
(f)
any company registered under section 2529 of the Companies Act, 1956 (1 of 1956);
30[(g)
any co-operative society;]
31[(h)
any social club;]
32[(i)
any political party.
Explanation.—For the purposes of clause (i), “political party” shall have the meaning assigned to it in the Explanation to section 13A of the Income-tax Act;]
33[(j)
a Mutual Fund specified under clause (23D) of section 10 of the Income-tax Act;]
33a[(k)
the Reserve Bank of India incorporated under the Reserve Bank of India Act, 1934 (2 of 1934).]