Sections 91 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 91 to 94 are four short provisions that sit near the end of the Act. They say that the Authority itself pays no tax on its wealth, income, profits or gains, that the Act prevails over inconsistent laws, that the Central Government can give the Authority directions in the public interest, and that the Government had a two-year window to clear difficulties by order.
Provisions as amended up to the Tribunals Reforms Act, 2021 (in force 4 April 2021); no later amendment as of 3 October 2026. Later notifications should be checked on plantauthority.gov.in.
The Authority is not liable to pay wealth-tax, income-tax or any other tax on its wealth, income, profits or gains (s.91). The Act overrides inconsistent laws and instruments that derive force from any other law (s.92). The Central Government may give the Authority directions it thinks necessary in the public interest (s.93). Orders removing difficulties could be made only within two years of commencement, and each must be laid before Parliament (s.94). None of this changes the tax position of breeders, seed companies or farmers.
Section 91: the Authority's exemption from tax
The text reads: "Notwithstanding anything contained in the Wealth-tax Act, 1957 (26 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 its wealth, income, profits or gains derived."
Three points follow from the words.
First, the exemption belongs to "the Authority", the body corporate established under section 3. It is not extended to the Registrar-General, to a breeder, an agent, a licensee or a farmer.
Second, it is a non-obstante clause. It operates "notwithstanding" the named tax statutes and "any other enactment" about tax on wealth, income, profits or gains. The Authority receives fees and grants, and this section keeps its own receipts from being reduced by tax. If you are unsure how the four sections interact with your own filings, our compliance advisory team can walk through it.
Third, the wording is limited to tax "in respect of its wealth, income, profits or gains derived". Other levies that are not taxes of that kind are not mentioned.
The Wealth-tax Act, 1957 and the Income-tax Act, 1961 are old statutes, named here as the Act prints them. Check the current law before relying on those references and do not assume the old section numbering or the old Acts still apply in the form quoted. For how tax applies to a seed business or a breeder's royalty income, see our income-tax guides; this article does not state any tax section or rate.
| Item | What section 91 says |
|---|---|
| Who is exempt | The Authority only |
| What is exempt | Wealth-tax, income-tax or any other tax on its wealth, income, profits or gains derived |
| Statutes named | Wealth-tax Act, 1957 (26 of 1957); Income-tax Act, 1961 (43 of 1961); any other enactment on tax on wealth, income, profits or gains |
| Who is not covered by the text | Breeders, agents, licensees, farmers, seed companies, the Registrar-General as an individual office-holder |
A short invented example. A seed company, Greenfield Seeds Private Limited, pays the registration and annual fees for its varieties to the Authority. Those fees become part of the Authority's receipts. Section 91 exempts the Authority from tax on those receipts. It says nothing about the company's own income from selling seed, which is dealt with under the ordinary tax laws.
Section 92: the Act to have overriding effect
"The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act."
Two things are covered: an inconsistent "other law" and an inconsistent "instrument having effect by virtue of any law other than this Act". The second limb reaches things such as a licence, an order or a scheme made under another statute.
The clause does not list the laws it overrides and it does not say that the Act overrides the Constitution or later Acts. It speaks of laws "for the time being in force". Read with the rest of the Act, it keeps the registration system, the farmers' rights in section 39 and the Authority's decision-making powers from being cut across by an inconsistent provision elsewhere. Where there is no inconsistency, the other law continues to apply in the ordinary way.
Section 93: Central Government directions
"The Central Government may give directions to the Authority as it may think necessary in the public interest for the execution of all or any of the functions of the Authority under any provision of this Act or rules and regulations made thereunder."
| Element | Text |
|---|---|
| Who gives the direction | The Central Government |
| To whom | The Authority |
| When | As it "may think necessary in the public interest" |
| What for | "the execution of all or any of the functions of the Authority" under the Act, the rules and the regulations |
The provision does not set out a procedure for a direction, does not say that the Authority must be heard first, and does not say whether a direction must be published. The text is silent on all three. It also does not say that the Central Government can decide an individual registration or an individual dispute. It speaks of functions of the Authority, and directions about the way those functions are executed.
Because the section covers functions under the "rules and regulations made thereunder", directions can reach matters governed by the Rules, 2003 and the Regulations, 2006 as well as the Act. Read it together with section 10, which allows the Authority to delegate its powers except the regulation-making power, and with the Authority's general functions in section 8.
Section 94: power to remove difficulties
Section 94(1): "If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order, published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as may appear to be necessary for removing the difficulty."
The proviso: "no order shall be made under this section after the expiry of two years from the date of commencement of this Act."
Section 94(2): "Every order made under sub-section (1) shall be laid before each House of Parliament."
The pieces fit together as follows.
- The order is published in the Official Gazette.
- It can only make provisions "not inconsistent with the provisions of this Act". It cannot rewrite the Act.
- The two-year limit runs from "the date of commencement of this Act". The Act has two commencement dates in the text: sections 2 to 13 and 95 to 97 from 11 November 2005, and section 1 and sections 14 to 94 from 19 October 2006. The Act does not say which date the proviso counts from, so the period is not computed here. Check the notifications on plantauthority.gov.in and take advice if the point matters.
- Every order has to be laid before each House of Parliament.
Because the two-year window is long past on any reading, the section now has historical value only. A reader meeting an old removal-of-difficulties order should check its date and its content against the Act as it stands.
Need help with compliance for an authority, institute or seed business?
If you run a body that deals with the Authority, or you are mapping which laws govern a seed or breeding programme, our compliance advisory team can set out the statutes that apply and the filings that follow. Questions about the Authority's directions or the Act's overriding effect are easiest to answer when you bring the document with you.
Key takeaways
- Section 91 exempts the Authority, and only the Authority, from wealth-tax, income-tax or any other tax on its wealth, income, profits or gains. The Wealth-tax Act and Income-tax Act references are old statutes: check the current law.
- Section 92 makes the Act prevail over inconsistent laws and instruments made under other laws.
- Section 93 lets the Central Government give the Authority directions it thinks necessary in the public interest; the text sets no procedure.
- Section 94 allowed removal-of-difficulties orders only within two years of commencement, each laid before Parliament.
- For tax on your own business or royalties, see our income-tax guides.
Read next
- Sections 85-90: Parliament report, good faith and bar of civil courts
- Sections 95-97: regulations, rules and laying before Parliament
- Section 3: the PPV&FR Authority, its members and Standing Committee
Disclaimer: Based on the Protection of Plant Varieties and Farmers' Rights Act, 2001 as amended up to the Tribunals Reforms Act, 2021, the PPV&FR Rules, 2003 as amended up to G.S.R. 803(E) of 16 November 2021, and the regulations, rules and scheme named in the article, as published by the PPV&FR Authority and consulted on 3 October 2026. Later notifications should be checked on plantauthority.gov.in. This article is general information, not legal advice; check the official text before acting.