Tax recognition of international organization: membership, donations, registration fees and related interest exempt retrospectively. Central Government notified International Sericultural Commission, Bengaluru, as a treaty constituted body for purposes of clause (42) of section 10 of the Income tax Act in respect of specified income comprising membership fees from member countries and associate members; donations or grants from the United Nations, inter governmental agencies and member governments; registration fees for participation in international events organised by the Commission; and interest earned on those receipts, with retrospective effect from the assessment year 2014-15.