Exemption from TDS for ICRISAT · S.O. 3288(E)
CBDT notification S.O. 3288(E) · 18 Jul 2025
Official title
notification no. s.o. 3288 e f. no. 275/27/2025 it b
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government exempts the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) from the provisions of Chapter XVII of the Income-tax Act, 1961. This chapter relates to the deduction 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 requirements in the Ministry of External Affairs Notification No. UI/222(66)/71 dated 28 October 1972. This notification takes effect on the date of its publication in the Official Gazette.
What you must do
- Comply with conditions specified in the United Nations (Privileges and Immunities) Act, 1947 and the Ministry of External Affairs Notification No. UI/222(66)/71.
Key dates
- Effective from
- 18 Jul 2025
Document text
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th July, 2025
INCOME-TAX
S.O. 3288(E).— In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of Chapter XVII of the said Act, shall not apply to payments received by International Crops Research Institute for the Semi-Arid Tropics (ICRISAT). The above notification is subject to the conditions specified in the United Nations (Privileges and Immunities) Act, 1947 read with Notification No. UI/222(66)/71 dated the 28th October, 1972, issued by the Ministry of External Affairs, Government of India.
- This notification shall come into force from the date of its publication in the Official Gazette.
[F. No. 275/27/2025-IT(B)]
RUBAL SINGH, Dy. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 18 Jul 2025
- Document number
- S.O. 3288(E)
- Issuing division
- Department of Revenue
- Effective date
- 18 Jul 2025
- Coverage area
- direct-tax