102. Notwithstanding anything contained in:-
(i)  the Wealth-tax Act, 1957, (Remarks : 27 to 1957)
(ii)  the Income-tax Act, 1961, or (Remarks: 43 of 1961)
(iii) any other law for the time being in force relating to tax on wealth, income, profits or gains, the Fund shall not be liable to pay Wealth-tax, income-tax or any other tax in respect of its wealth, income, profits or gains derived.