The Ministry of Finance, vide Notification S.O. 3288(E) dated 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, which deals with tax deduction at source (TDS). This exemption is granted under Section 197A(1F) and is subject to conditions specified under the United Nations (Privileges and Immunities) Act, 1947 and a 1972 MEA notification. The exemption is effective from the date of its publication in the Official Gazette.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/International-Crops-Research-Institute-for-the-Semi-Arid-Tropics-ICRISAT.pdf
