Pension received by erstwhile officials of United Nations – Whether exempt from tax in view of section 2 of United Nations (Privileges and Immunities) Act, 1947
Circular : No.293 [F. No. 200/140/80-IT(A-I)], dated 10-2-1981.
1. Section 2 of the United Nations (Privileges and Immunities) Act, 1947, read with section 18, clause (b) of article V of the Schedule thereto, inter alia, grants exemption from taxation to salaries and emoluments paid by the United Nations to its officials.