Date: 2025-07-18Category: Extra OrdinaryState: Union GovernmentCountry: India
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
**Policy Summary:**
This notification, S.O. 3288(E), issued by the Ministry of Finance, Department of Revenue, on July 18, 2025, exempts the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) from the provisions of Chapter XVII of the Income-tax Act, 1961 (43 of 1961), as per the powers conferred by subsection 1F of section 197A of the Act. This exemption is subject to the conditions specified in the United Nations Privileges and Immunities Act, 1947, in conjunction with Notification No. UI-2226671, dated October 28, 1972, issued by the Ministry of External Affairs, Government of India. The notification takes effect from the date of its publication in the Official Gazette. The issuing authority is Rubal Singh, Dy. Secy., and the file number is F. No. 275272025/ITB.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The location where the notification was issued. Capital of India.
Income-tax Act, 1961: An Indian law concerning income tax, specifically section 197A.
Central Government: The government of India.
International Crops Research Institute for the Semi-Arid Tropics (ICRISAT): An international organization that conducts agricultural research.
United Nations Privileges and Immunities Act, 1947: An act related to the privileges and immunities of the United Nations.
Rubal Singh: The Deputy Secretary who issued the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18072025-264794
xxxGIDHxxx
CG-DLxx-ExG-I1D8E0x7x2x0 25-264794
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3218] नई दिल्ली, िुक्रिार, िुलाई 18, 2025/आषाढ़ 27, 1947
No. 3218] NEW DELHI, FRIDAY, JULY 18, 2025/ASHADHA 27, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 18 िुलाई, 2025
आयकर
का.आ. 3288(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 197क की उपधारा (1च) द्वारा प्रित्त
िजियों का प्रयोग करत ेहुए, केन्द्र सरकार एतद्द्वारा अजधसूजचत करती ह ैदक उि अजधजनयम के अध्याय XVII के उपबंध अध-ध
िुष्क उष्ण कटिबंधीय क्षेत्रों के जलए अतं राष्ट्रध ीय फसल अनुसंधान संस्ट्थान (आईसीआरआईएसएिी) द्वारा प्राप्त भुगतानों पर
लागू नहीं होंगे। उपयुधि अजधसूचना, भारत सरकार के जििेि मंत्रालय द्वारा दिनांक 28 अक्िूबर, 1972 को िारी
अजधसूचनासंख्या यूआई/222(66)/71 के साथ पटित संयिु राष्ट्र (जििेषाजधकार एिं उन्द्मुजि) अजधजनयम, 1947 म ें
जिजनर्िधष्ट ितों के अधीन ह।ै
2. यह अजधसूचना रािपत्र म ेंप्रकािन की जतजथ से लाग ूहोगी।
[फा. स.ं 275/27/2025-आईिी(बी)]
रूबल ससंह, उप सजचि
4814 GI/2025 (1)2 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.
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