Summary
Using section 400(1) of the Income-tax Act, 2025, CBDT notified that Chapter XIX will not apply to payments received by IRRI. The relief is subject to conditions under the United Nations (Privileges and Immunities) Act, 1947 and the related MEA notification.
What it means for you
Payers dealing with IRRI should check the notification before applying the Chapter XIX provisions to these payments.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
More India updates
- GST notice generated in time but uploaded late due to portal glitch is time-barred2026 · Delhi High Court
- Section 74 GST demand fails if fraud allegations don't name suppliers and transactions2026 · Delhi High Court
- ₹38.47 crore disallowance u/s 40(a)(ia) deleted — Form 26A delayed by portal glitches2026 · ITAT Bangalore
- Retrospective JAO–FAO amendment struck down2026 · Punjab & Haryana High Court
- Form 26AS mismatch alone can't justify a rental income addition2026 · ITAT Mumbai