23.1 Any kind of income tax, real estate tax, vehicle tax, interest tax, sales tax, registration fee, customs duty, etc., on the capital, income and property of the fund, including any direct levy from the government or local level. Or indirect tax collection or duty will not be levied. But - 23.1.1 When purchasing the items required for the day-to-day operations of the fund in the local market, the customs duty, sales tax, excise duty, etc. included in the price will not be exempted. 23.1.2 Fees charged for any service shall be paid by the Tariff Fund. 23.2 Provisions related to demarcation as per Section 7 of the Land Act, 2021 shall apply to the land registered in the name of the Fund.