law: Export-Import Bank of India Act, 1981
  37. Act 43 of 1961
  
  and Act 7 of 1964 not to apply to Exim Bank.-
  Notwithstanding anything contained in the
  
  Income-tax Act, 1961, or the Companies (Profits) Surtax Act, 1964 or any other
  
  enactment for the time being in force relating to tax on income, profits or
  
  gains, the Exim Bank shall not be liable to pay income-tax, surtax or any other
  
  tax in respect of-
  a.  
  
    any
  
  income, profits or gains accruing to the Export Development Fund or any amount
  
  received to the credit of that Fund; and
  b.  
  
    any
  
  income, profits or gains derived, or any amount received, by the Exim Bank.