Section 32 in The Telecom Regulatory Authority of India Act, 1997

Title: Exemption from tax on wealth and income

Description: Notwithstanding anything contained in the Wealth-tax Act, 1957 (27 of 1957), the Income-tax Act, 1961 (43 of 1961), or any other enactment for the time being in force relating to tax on wealth, income, profits or gains, the Authority shall not be liable to pay wealth-tax, income-tax or any other tax in respect of their wealth, income, profits or gains derived.

Title: Delegation

Description: Notwithstanding anything contained in the Wealth-tax Act, 1957 (27 of 1957), the Income-tax Act, 1961 (43 of 1961), or any other enactment for the time being in force relating to tax on wealth, income, profits or gains, the Authority shall not be liable to pay wealth-tax, income-tax or any other tax in respect of their wealth, income, profits or gains derived.

Title: Cognizance of offences

Description: (1) No court shall take cognizance of any offence punishable under this Act or the rules or regulations made thereunder, save on a complaint made by the Authority. (2) No court inferior to that of a Chief Metropolitan Magistrate or a Chief Judicial Magistrate of first class shall try any offence punishable under this Act.

Title: Power to make rules

Description: (1) The Central Government may, by notification, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: (a) the salary and allowances payable to and the other conditions of service of the Chairperson and members under sub-section (5) of section 5; 1[(aa) the allowances payable to the part-time members under sub-section (6A) of section 5;] (b) the powers and functions of the Chairperson under sub-section (1) of section 6; (c) the procedure for conducting an inquiry made under sub-section (2) of section 7; 2[(ca) the salary and allowances and other conditions of service of officers and other employees of the Authority under sub-section (2) of section 10;] (d) the category of books of account or other documents which are required to be maintained under sub-section (3) of section 12; 2[(da) the form, the manner of its verification and the fee under sub-section (3) of section 14A; (db) the salary and allowances payable to and other terms and conditions of service of the Chairperson and other Members of the Appellate Tribunal under section 14E; (dc) the salary and allowances and other conditions of service of the officers and employees of the Appellate Tribunal under sub-section (3) of section 14H; (dd) any other power of a civil court required to be prescribed under clause (i) of sub-section (2) of section 16;] (e) the period within which an application is to be made under sub-section (1) of section 15; (f) the manner in which the accounts of the Authority shall be maintained under sub-section (1) of section 23; (g) the time within which and the form and manner in which returns and report are to be made to the Central Government under sub-sections (1) and (2) of section 24; (h) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules. 1. Ins. by Act 2 of 2000, s. 13 (w.e.f. 24-1-2000). 2. Ins. by Act 2 of 2000, s. 13 (w.e.f. 24-1-2000).

Title: Power to make regulations

Description: (1) The Authority may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:-- (a) the times and places of meetings of the Authority and the procedure to be followed at such meetings under sub-section (1) of section 8, including quorum necessary for the transaction of business; (b) the transaction of business at the meetings of the Authority under sub-section (4) of section 8; 1* * * * * (d) matters in respect of which register is to be maintained by the Authority 2[under sub-clause (vii) of clause (b)] of sub-section (1) of section 11; (e) levy of fee and lay down such other requirements on fulfilment of which a copy of register may be obtained 3[under sub-clause (viii) of clause (b)] of sub-section (1) of section 11; (f) levy of fees and other charges 4[under clause (c)] of sub-section (1) of section 11; 1.. Cl. (c) omitted by s. 14, ibid. (w.e.f. 24-1-2000). 2. Subs. by s. 14, ibid., for under clause (l) (w.e.f. 24-1-2000). 3. Subs. by s. 14, ibid., for under clause (m) (w.e.f. 24-1-2000). 4. Subs. by s. 14, ibid., for under clause (p) (w.e.f. 24-1-2000).

CHAPTER 6 MISCELLANEOUS