2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना सरकारी रािपत्र म ें अपने प्रकािन की तारीख स े लाग ू होगी।
[अजधसूचना स.ं 138/2026/फा. सं. 275/44/2026-आईटी(बी)]
रािेंद्र कुमार मीना, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th October, 2026
INCOME-TAX
S.O. 5855(E).—In exercise of the powers conferred...
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना सरकारी रािपत्र म ें अपने प्रकािन की तारीख स े लाग ू होगी। [अजधसूचना स.ं 138/2026/फा. सं. 275/44/2026-आईटी(बी)] रािेंद्र कुमार मीना, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION New Delhi, the 28th October, 2026 INCOME-TAX S.O. 5855(E).—In exercise of the powers conferred by sub-section (1) of section 400 of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby notifies that the provisions of Chapter XIX of the said Act shall not apply to payments received by International Rice Research Institute (IRRI). The above notification is subject to the conditions specified in the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947) read with notification number S.O. 3230(E), dated the 3rd October, 2017, issued by the Ministry of External Affairs, Government of India.
2. This notification shall come into force on the date of its publication in the Official Gazette. [Notification No. 138/2026/F.No. 275/44/2026-IT(B)] RAJENDRA KUMAR MEENA, Under Secy.
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