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The Central Government has notified that the provisions of Chapter XVII of the Income-tax Act, 1961, relating to tax deduction at source (TDS), shall not apply to payments received by an international agricultural research institute focused on semi-arid tropics. This exemption is subject to conditions outlined in the United Nations (Privileges and Immunities) Act, 1947, and a prior government notification from 1972. The notification is effective from its publication date in the Official Gazette.
The Central Government has notified that the provisions of Chapter XVII of the Income-tax Act, 1961, relating to tax deduction at source (TDS), shall not apply to payments received by an international agricultural research institute focused on semi-arid tropics. This exemption is subject to conditions outlined in the United Nations (Privileges and Immunities) Act, 1947, and a prior government notification from 1972. The notification is effective from its publication date in the Official Gazette.
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