Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 197A(1F) of the Income Tax Act, 1961 in respect of International Crops Research Institute for the Semi Arid Tropics (ICRISAT) exemption from TDS

Issue Date: 18 July 2025 Published: 18 July 2025

Gazette ID: CG-DL-E-18072025-264794 Download PDF

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Core Purpose

The Central Government notifies that the provisions of Chapter XVII of the Income-tax Act, 1961, shall not apply to payments received by the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT).

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification S.O. 3288(E) on 18th July, 2025, in exercise of powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961). This notification specifies that the provisions of Chapter XVII of the said Act shall not apply to payments received by the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT). This exemption is subject to the conditions outlined in the United Nations (Privileges and Immunities) Act, 1947, read with Notification No. UI/222(66)/71 dated 28th October, 1972, which was issued by the Ministry of External Affairs, Government of India. The notification will come into force from the date of its publication in the Official Gazette.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18072025-264794 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3218] NEW DELHI, FRIDAY, JULY 18, 2025/ASHADHA 27, 1947 4814 GI/2025 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th July, 2025 INCOME-TAX S.O. 3288(E). In exercise of the powers conferred by sub-section (1F) of section 197A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of Chapter XVII of the said Act, shall not apply to payments received by International Crops Research Institute for the Semi-Arid Tropics (ICRISAT). The above notification is subject to the conditions specified in the United Nations (Privileges and Immunities) Act, 1947 read with Notification No. UI/222(66)/71 dated the 28th October, 1972, issued by the Ministry of External Affairs, Government of India. 2. This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 275/27/2025-IT(B)] RUBAL SINGH, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. KUMER CHAND Digitally signed by KUMER MEENA CHAND MEENA 19:47:19 +0530

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