Rahul Kashyap
(Querist) 08 June 2013
This query is : Resolved
DEAR SIR/MAM PLEASE TELL ME,IN WHICH SECTION OF INCOME TAX ACT 1961, PENSION RECEIVED FROM UNITED NATION IS EXEMPT FROM INCOME TAX. I COULD'NT BE ABLE TO FIND IT.
prabhakar singh
(Expert) 08 June 2013
Searching at a wrong place.
Under the United Nations (Privileges and Immunities) Act, 1947, the salaries and emoluments paid to officials of UNO are exempt from tax. The pension paid is exempt because the pension is nothing but the salary. Equally, the pension paid to the widow of the deceased would not assume a different character and is covered under the provisions of the United Nations (Privileges and Immunities) Act, 1947.
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