Do govt office pay income tax

Kya sarkari offices apni income pe income tax dete hain? For example RTO office, Customs office, Municipality and electricity boards etc
which section of IT Act relates to it
Replies (1)

"governmental authority'' means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government; are out of ambit of income tax act.

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