law: The Energy Conservation Act, 2001
  49. Exemption from
  
  tax on income.-
  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-
  a.  
  
    the
  
  Bureau;
  b.  
  
    the
  
  existing Energy Management Centre from the date of its constitution to the date
  
  of establishment of the Bureau, shall not be liable to pay any income-tax or
  
  any tax in respect of their income, profits or gains derived.