CBDT Restricts Applicability of Chapter XIX Income Tax Provisions on Payments to IRRI Subject to Certain Conditions:

CBDT Restricts Applicability of Chapter XIX Income Tax Provisions on Payments to IRRI Subject to Certain Conditions

CBDT has notified the conditional non-applicability of specified provisions of Chapter XIX of the Income-tax Act, 2025, to payments received by the IRRI.

Govt Grants Conditional Income Tax Relief to IRRI

authorSaloni KumaridateOct 29, 2026
Last update on Oct 29, 2026

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has restricted the imposition of the provisions of Chapter XIX of the Income Tax Act on the payments received by the International Rice Research Institute (IRRI); however, it is subject to certain conditions specified in the United Nations (Privileges and Immunities) Act, 1947, notified vide Ministry of External Affairs (MEA), Government of India Notification No. S.O. 3230(E), dated October 03, 2017.

Also Read

Kalpataru Projects International Receives GST Order Imposing Rs 6.76 Crore Penalty Over ITC and RCM Issues

The aforementioned action has been taken by the CBDT in exercise of its powers granted under sub-section (1) of section 400 of the Income-tax Act, 2025 (30 of 2025), and notified the same vide Notification No. S.O. 5855(E), issued on October 28, 2026.

Refer to the official notification for complete information.

About Author

LinkedIn

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2987
Up Next

Loading suggestions…

Recent Posts

Former National Archives Archivist Sentenced to Three Years in Jail by Ahmedabad CBI Court for Accepting Rs 15,000 Bribe

Supreme Court Sets Aside Delhi HC's Order, Holds No Disallowance of Expenses Never Claimed as Deduction Under Income Tax Act

ITAT Allows Section 10(10B) Exemption on BSNL VRS-2019 Compensation

All Posts

B.Tech Biotechnology in Delhi NCR: Exploring The Curriculum, College Facilities and Career Prospects

CBI Arrests Income Tax Inspector in Mumbai for Allegedly Accepting Rs 15 Lakh Bribe to Close Benami Property Case

Kalpataru Projects International Receives GST Order Imposing Rs 6.76 Crore Penalty Over ITC and RCM Issues

View All

Tags

Income TaxCBDT

StudyCafe Membership

For More details about Membership Click Join Membership Button