Occupational Diseases in Mines and Works Act, 1973 (Act No. 78 of 1973)

Chapter VIII : General

Purchase

(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.