CBDT Notification dated 28 October 2026 – Tax Exemption for Payments Received by IRRI

Last updated: 30 October 2026

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The Central Board of Direct Taxes (CBDT) has issued a notification granting tax exemption for payments received by the International Rice Research Institute (IRRI). This exemption applies to the provisions of Chapter XIX of the Income-tax Act, 2025. The exemption is subject to conditions outlined in the United Nations (Privileges and Immunities) Act, 1947, and a related Ministry of External Affairs notification.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th October, 2026
INCOME-TAX

S.O. 5855(E).—In exercise of the powers conferred by sub-section (1) of section 400 of the Income-tax Act,2025 (30 of 2025), the Central Government hereby notifies that the provisions of Chapter XIX of the said Act shall not apply to payments received by International Rice Research Institute (IRRI). The above notification is subject to the conditions specified in the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947) read with notification number S.O. 3230(E), dated the 3rd October, 2017, issued by the Ministry of External Affairs, Government of India.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[Notification No. 138/2026/F.No. 275/44/2026-IT(B)]
RAJENDRA KUMAR MEENA, Under Secy

FAQ :

The notification grants tax exemption for payments received by the International Rice Research Institute (IRRI).

The exemption applies to payments received by the International Rice Research Institute (IRRI) under Chapter XIX of the Income-tax Act, 2025.

Yes, the exemption is subject to the conditions specified in the United Nations (Privileges and Immunities) Act, 1947, and a notification from the Ministry of External Affairs.

This notification comes into force on the date of its publication in the Official Gazette.

Notification No : 138 /2026 IT
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-138-2026-pdf

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