10 November 2012
One of our client received mission subsistence allowances for the period of 26/12/2010 to 26/1/2012. which is approx.47,754 US$ from United Nations can you please clarify its taxability issue. He is also in receipt of salary from add.comm. of police as a police inspector
10 November 2012
The said allowance is paid for temporary services to the United Nations and as such it is not taxable. . You may refer THE UNITED NATIONS (PRIVILEGES AND IMMUNITIES) ACT, 1947 for more details. . In general, the Salaries and emoluments receivable from UN enjoys exemption benefit. .