Salary from w.h.o exempt under which section
This query is : Resolved
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
(Expert)
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
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
Nikhil Kaushik
(Expert)
02 August 2014
you are welcome :).....
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