(ii) embassies, Consulates, High Commissions, Legation or Commission and trade representation, of a foreign State;
(iii) institutions notified under United Nations (Privileges and Immunities) Act, 1947.
Extra Notes for Readers:
- Rule 37CB was introduced by the Income Tax (21st Amendment) Rules, 2016, w.e.f. 19th Aug. 2016
Reference/Source: Check at Income Tax site for latest version of the Rules - link