Quick Summary
The Central Government has notified an exemption from the provisions of Chapter XIX of the Income-tax Act, 2025, for payments received by the International Rice Research Institute (IRRI), subject to specified conditions under the applicable laws and government notification. The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), issued Notification No. 138/2026 dated October 28, 2026, providing that Chapter XIX of the Income-tax Act, 2025, will not apply to payments received
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1999
(Excl. of GST ₹359)
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3499
(Excl. of GST ₹629)
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4999
(Excl. of GST ₹899)
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FAQ :
The CBDT has announced an exemption for payments received by the International Rice Research Institute (IRRI) from the provisions of Chapter XIX of the Income-Tax Act, 2025.
The exemption was granted under the powers conferred by Section 400(1) of the Income-tax Act, 2025, through Notification No. 138/2026.
Yes, the exemption is subject to conditions specified under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs Notification No. S.O. 3230(E) dated October 3, 2017.
The notification comes into force from the date of its publication in the Official Gazette.
The notification was issued by the Ministry of Finance, through the Central Board of Direct Taxes (CBDT).
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