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
Ministry of Finance has issued a notification dated 18th July 2025 under Section 197A(1F) of the Income-tax Act, 1961, exempting the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) from the applicability of Tax Deduction at Source (TDS) provisions. As per the notification (S.O. 3288(E)), the provisions of Chapter XVII of the Income-tax Act, which govern TDS on various types of payments, will not apply to any payments received by ICRISAT. This exemption is granted in light of the privileges and immunities accorded under the United Nations (Privileges and Immunities) Act, 1947, and in accordance with Notification No. UI/222(66)/71 dated 28th October 1972, issued by the Ministry of External Affairs. The notification provides clarity on ICRISAT’s tax status in India and is intended to facilitate its operations as an international research organisation working in semi-arid regions. The exemption takes effect from the date of publication in the Official Gazette.
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.
