Salary from w.h.o exempt under which section

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neetu (Querist)
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30 July 2014 SALARY INCOME RECEIVED FROM WORLD HEALTH ORGANISATION IS NOT TAXABLE AS PER THE W.H.O AGREEMENT. CAN ANYONE PLEASE TELL THE SECTION OF INCOME TAX ACT, 1961 UNDER WHICH IT IS EXEMPT?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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31 July 2014 actually the exemption comes from Section 2 of the UN (Privileges and Immunities) Act, 1947, read with section 18, clause (b) of article V of the Schedule thereto.

This is a case similar to disability benefits/pension received by defence personnel. No amendment has been made in the act and exemption comes through CBDT circular.

For WHO salary refe No. 293 [F. No. 200/140/80-IT(A-I)],dated 10-2-1981

neetu

neetu (Querist)
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01 August 2014 Thanx a lot for the answer. It really helped.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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02 August 2014 you are welcome :).....

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