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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Expenditure Tax Exemption for Diplomats and UN Officials Under Expenditure-tax Act, 1987 and UN Privileges Act, 1947.</h1> Under the Expenditure-tax Act, 1987, expenditures incurred by individuals covered by the Vienna Conventions on Diplomatic and Consular Relations are exempt from being considered chargeable. This exemption extends to officials of International Organizations under the United Nations (Privileges and Immunities) Act, 1947, including World Bank Mission staff. Therefore, expenditures by these individuals, such as hotel stays on official duty, are not subject to expenditure tax.
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