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of <h1>U.N. pensions for widows and children remain tax-exempt under 1981 circular; Assessing Officers must comply.</h1> U.N. pensions paid to widows and children of former United Nations employees are exempt from income tax. Assessing Officers are reminded that these pensions fall under the provisions of a previous circular issued on February 10, 1981, by the Board. This exemption applies to ensure that such pensions are not subject to taxation, aligning with the Board's instructions and maintaining consistency in the treatment of these payments.
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