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The Central Government exempts the International Rice Research Institute from the provisions of Chapter XIX of the Income-tax Act, 2025. This chapter relates to the deduction and collection of tax at source. The exemption applies to payments received by the institute. The institute must comply with the conditions in the United Nations (Privileges and Immunities) Act, 1947. It must also follow the conditions in the Ministry of External Affairs notification S.O. 3230(E) dated 3 October 2017. This notification takes effect on 28 October 2026.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th October, 2026 INCOME-TAX
S.O. 5855(E).—In exercise of the powers conferred by sub-section (1) of section 400 of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby notifies that the provisions of Chapter XIX of the said Act shall not apply to payments received by International Rice Research Institute (IRRI). The above notification is subject to the conditions specified in the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947) read with notification number S.O. 3230(E), dated the 3rd October, 2017, issued by the Ministry of External Affairs, Government of India.
[Notification No. 138/2026/F.No. 275/44/2026-IT(B)] RAJENDRA KUMAR MEENA, Under Secy.
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