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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Expenditure-tax Exemption Removed for World Bank and International Officials Except Under Vienna Conventions Per Circular No. 637.</h1> The circular clarifies the application of expenditure-tax on World Bank Mission staff and other international organizations' officials. Initially, under the United Nations (Privileges and Immunities) Act, 1947, these officials were exempt from expenditure-tax when staying in hotels on official duty, similar to diplomatic officials. However, following an amendment to the Expenditure-tax Act effective October 1, 1992, this exemption has been removed. Now, such officials are no longer entitled to expenditure-tax exemption, except for those covered under the Vienna Conventions on Diplomatic and Consular Relations. Circular No. 637 has been modified to reflect this change.
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