30 July 2014
SALARY INCOME RECEIVED FROM WORLD HEALTH ORGANISATION IS NOT TAXABLE AS PER THE W.H.O AGREEMENT. CAN ANYONE PLEASE TELL THE SECTION OF INCOME TAX ACT, 1961 UNDER WHICH IT IS EXEMPT?
31 July 2014
actually the exemption comes from Section 2 of the UN (Privileges and Immunities) Act, 1947, read with section 18, clause (b) of article V of the Schedule thereto.
This is a case similar to disability benefits/pension received by defence personnel. No amendment has been made in the act and exemption comes through CBDT circular.
For WHO salary refe No. 293 [F. No. 200/140/80-IT(A-I)],dated 10-2-1981