TDS Provisions Exempted for Payments to International Agricultural Research Institute Under Income-tax Act Chapter XVII

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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.....