Tax refund entitlement for international organisations and diplomatic missions: conditions for state tax refund and procedural safeguards. Designation of the United Nations or a specified international organisation and foreign diplomatic missions or consular posts as eligible for state tax refund under section 55, subject to certification of official use for organisations and reciprocity-based certification plus undertakings and use-certificates (including non-disposal and repayment obligations) for diplomatic missions; provision for communication and withdrawal of certification, with refunds ceasing from withdrawal date.
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Provisions expressly mentioned in the judgment/order text.
Tax refund entitlement for international organisations and diplomatic missions: conditions for state tax refund and procedural safeguards.
Designation of the United Nations or a specified international organisation and foreign diplomatic missions or consular posts as eligible for state tax refund under section 55, subject to certification of official use for organisations and reciprocity-based certification plus undertakings and use-certificates (including non-disposal and repayment obligations) for diplomatic missions; provision for communication and withdrawal of certification, with refunds ceasing from withdrawal date.
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