Your email address will not be published. Post Comment. Notice: It seems you have Javascript disabled in your Browser. In order to submit a comment to this post, please write this code along with your comment: 4c8cdf55a4c4a03ada0cf. User Menu. Income Tax Articles. Incomes which are exempted under Section 11 of Income Tax Act, So here income means balance of income after meeting the expenditure. So Mr. B holds the property in trust. Here no separate legal entity is created.

What type of an organization can hold property in trust as per the Income Tax Act? As per Section 2 31 person includes: i an individual, ii a Hindu undivided family, iii a company, iv a firm, v an association of persons or a body of individuals, whether incorporated or not, vi a local authority, and vii every artificial juridical person, not falling within any of the preceding sub-clauses. They may be formed as: 1 Trust by creation of Trust Deed 2 Society Registered under Societies Act 3 Company incorporated under section 8 of the Companies Act Note: Partnership is not possible as partnership is formed for earning profit.

Whether property should be located in India? Answer: The following income is exempted if: 1. They are:- a. Situation 2: Mr. Ram Ram Charitable Trust Income received from shopping complex 20,00, Which is advantageous Situation?

Situation 3 : Mr. Conclusion under Situation 3: a When charitable trust is registered under section 80G also, then it is partially advantageous when compared with Situation 1 since tax out go will be lesser than Rs. Situation 4: Mr.

Solution: Analysis from the perspective of Section The activity for which Mr. Member Since : 17 Feb Total Posts : View Full Profile. View More Published Posts. Disallowing finance charges, which were allowed in earlier years, needs re-consideration — Matter remanded back to AO.

Tax Audit Series-2 — Business Vs. Whether depreciation on acquired goodwill allowable under Income Tax Act, Deduction allowable on loss suffered by assessee on Foreign Exchange Fluctuation Loss. March 5, at pm.

Suresh kumar jain says:. December 1, at pm. Rama krishna Maddi says:. November 30, at pm. Cancel reply Leave a Comment Your email address will not be published. Latest Posts. Popular Posts. Featured Posts. Newsletter Join our newsletter to stay updated on Taxation and Corporate Law. Property is not defined in the Income Tax Act. Trust is not defined in the Income Tax Act.

Interest incomes which are exempt under section 10 15 could be explained with the help of the following table-.

Non-resident Lease rent of an aircraft [Section 10 15A ]. Lease rent of an aircraft or an aircraft engine paid to a foreign Government or to a foreign enterprise by an Indian company, engaged in the business of operation of aircraft is not taxable in the hands of such foreign Government or non-resident concern, if such payment is in pursuance of an agreement approved by the Central Government made before April 1, or after March 31, but before April 1, If such agreement is entered into during April 1, and March 31, or after March 31, , then exemption under section 10 15A is not available.

However, in such a case, if tax on such payments is borne by the payer, then tax so borne by the payer is exempt in the hands of payee under section 10 6BB , provided agreement is approved by the Central Government.

Any amount received as educational scholarship i. Daily allowance to a Member of Parliament [Section 10 17 ]. Following allowances are exempt from tax in the hands of a Member of Parliament and a Member of State Legislature—. Any payment received in pursuance of following whether paid in cash or in kind is exempt from tax:.

Pension to gallantry award winner [Section 10 18 ]. Pension received by an individual who was employee of the Central Government or State Government and who has been awarded Param Vir Chakra or Maha Vir Chakra or Vir Chakra or any other notified gallantry award is exempt from tax. Family pension received by any member of such individual is also exempt. Family pension received by the family members of armed forces [Section 10 19 ].

From the assessment year , family pension received by the widow or children or nominated heirs, of a member of armed forces including paramilitary forces of the Union, is exempt from tax in the hands of such family members, if the death of such member of armed forces has occurred in the course of operational duty in prescribed circumstances and subject to such conditions as may be prescribed see rule 2BBA for prescribed circumstances and conditions.

Annual value of one palace [Section 10 19A ]. Annual value of any one palace in the occupation of a former ruler is exempt from tax under section 10 19A. Income of local authority [Section 10 20 ]. Income of research association [Section 10 21 ]. However, this condition is not applicable in respect of the following Exemption is not available in relation to any income of the research association, being profits and gains of business, unless the business is incidental to the attainment of its objectives and separate books of account are maintained by it in respect of such business.

Any income of a notified news agency, set-up in India solely for collection and distribution of news is exempt from tax provided that the news agency applies its income or accumulates it for application solely for collection and distribution of news and does not distribute its income in any manner to its members.

Income of a professional association [Section 10 23A ]. Any income received by any person on behalf of any Regimental Fund or Non-Public Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependents, is exempt from tax.

Income of a fund established for welfare of employees [Section 10 23AAA ]. Any income received by any person on behalf of a fund established, for such purpose as may be notified by the Board in Official Gazette, for the welfare of employees or their dependents and of which fund such employees are members, is exempt from tax, if such fund applies or accumulates its income for exclusive application towards its objects, invests its funds in the modes specified in section 11 5 and such fund is approved by the Principal Commissioner or Commissioner in accordance with rule made in this behalf see rule 16C and Form No.

Income of pension fund [Section 10 23AAB ]. Any income of a fund set-up by the Life Insurance Corporation of India on or after August 1, or any other insurer to which contribution is made by any person for receiving pension from such fund, and which is approved by the Controller of Insurance or the Insurance Regulatory and Development Authority, is exempt from tax.

Income from Khadi or village industry [Section 10 23B ]. Income of an institution constituted as a public charitable trust or society which is established for the development of khadi and village industries not for profit purpose is exempt from tax, if following conditions are satisfied:.

Incomes of statutory bodies for the administration of public charitable trust [Section 10 23BBA ]. Any incomes of bodies or authority established or constituted or appointed under any Central, State or Provincial Act for the administration of public, religious or charitable trust or endowments including any place of religious worship or societies for religious or charitable purpose, is exempt from tax.

However, this exemption shall not apply to income of any such trust, endowment, or society. Any income of European Economic Community derived in India by way of interest, dividends or capital gains, from investments made out of its funds under a notified scheme is exempt from tax.

Any income of Secretariat of Asian Organisation of Supreme Audit Institutions is exempt from tax for the assessment years to Any income of the Insurance Regulatory and Development Authority established under section 3 1 of the Insurance Regulatory and Development Authority Act, is exempt from tax. No exemption is available under section 10 23BBF from assessment year Income of Central Electricity Regulatory Commission is exempt from tax from the assessment year Income of any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government would be exempt under section 10 23C iiiab.

Income of any university or other educational institution existing solely for educational purposes and not for purposes of profit would be exempt under section 10 23C iiiad if the aggregate annual receipts of such university or educational institution do not exceed Rs. Assessment Year , the Finance Act, has increased the limit of aggregate annual receipts from Rs.

Income of any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause iiiab or sub-clause iiiad and which may be approved by the prescribed authority. An application in the prescribed form and manner has to be made to the Principal Commissioner or Commissioner, for grant of approval.

Income arises to any hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, shall be exempt from tax under following situations:.

If the person has receipts from university or universities or educational institution or institutions as referred to in section 10 23C iiiad , as well as from hospital or hospitals or institution or institutions as referred to in section 10 23C iiiae , the exemptions under these clauses shall not apply, if the aggregate of annual receipts of the person from such university or universities or educational institution or institutions or hospital or hospitals or institution or institutions, exceed Rs.

Any income of a charitable institution or fund which is approved by the prescribed authority having regard to its objects and its importance throughout India or throughout any State or States is exempt from tax. The Finance Act, has inserted an Explanation to the Third Proviso to Section 10 23C to clarify that the corpus donations shall not form part of the income of charitable institutions or funds.

It has been provided that any corpus donations received by such fund or institution or any university or other educational institution or any hospital or other medical institution, shall not be included in the income of such entities. Income of any trust including any other legal obligation or institution formed wholly for public religious purposes or wholly for public religious and charitable purposes, which is approved by the prescribed authority having regard to the manner in which the affairs of the trust or institution are administered and supervised for ensuring that the income accruing thereto is properly applied for the objects thereof, is exempt from tax.

The Finance Act, has further amended the explanation to provide that voluntary contributions made with a specific direction that it shall form part of the corpus shall be invested or deposited in one or more of the forms or modes specified in Section 11 5 maintained specifically for such corpus. An application in the prescribed form and manner has to be made to the Principal Commissioner or Commissioner, for grant of approval within the prescribed time limits.

Timelines to make an application for approval has been summarised in the below table:. On receipt of application for grant of approval, the Principal Commissioner or Commissioner is required to pass an order granting approval within the following period:.

Where application is made by an assessee already approved for exemption for renewal of approval or by an assessee which is provisionally approved for exemption, the Principal Commissioner or Commissioner may call for such documents or information or make such inquiries as he thinks necessary in order to satisfy himself about:.

If he is not satisfied about the genuineness of activities and compliance required he may pass an order rejecting the application and cancelling its approval.

However, he is required to grant an opportunity of being heard to the assessee. It should apply its income, or accumulates it for application, wholly and exclusively to the objects for which it is established and, in a case, where more than fifteen per cent of its income is accumulated on or after the 1st day of April, , the period of the accumulation of the amount exceeding fifteen per cent of its income shall in no case exceed five year.

Application out of corpus shall not be considered as an application for charitable or religious purposes. However, when it is invested or deposited back, into one or more of the forms or modes specified in Section 11 5 maintained specifically for such corpus from the income of the previous year, such amount shall be allowed as an application in the previous year in which it is deposited back to the corpus to the extent of such deposit or investment.

Application from loans and borrowings shall not be considered as an application for charitable or religious purposes. However, when loan or borrowing is repaid from the income of the previous year, such repayment shall be allowed as an application in the previous year in which it is repaid to the extent of such repayment.

For claiming exemption under section 10 23C iv and v , the fund, trust or institution, as the case may be, should disinvest by March 30, , all the investment made before April 1, , otherwise than in any one or more of the forms or modes specified in section 11 5. For claiming exemption under section 10 23C vi and via , the university or other educational institution or any hospital or other medical institution, as the case may be, should disinvest by March 30, , all the investment made before June 1, , otherwise than in any one or more of the forms or modes specified in section 11 5.

If taxable income [before giving exemption under section 10 23C ] exceeds the exemption limit, the institution should get books of account audited in Form No. Income of a securitisation trust [Section 10 23DA ]. Any income of a securitisation trust from the activity of securitisation is exempt from tax. Income of notified investor protection fund [Section 10 23EA ]. Any income by way of contributions received from recognised stock exchanges and the members thereof, of a notified Investor Protection Fund set up by recognised stock exchanges in India is exempt from tax.

Provided that where any amount standing to the credit of the Fund and not charged to income-tax during any previous year is shared, either wholly or in part, with a recognised stock exchange, the whole of the amount so shared shall be deemed to be the income of the previous year in which such amount is so shared and shall accordingly be chargeable to income-tax.

Any income of Credit Guarantee Fund Trust for Small Industries, being a trust created by the Government of India and the Small Industries Development Bank of India, is exempt from tax for 5 years relevant to the assessment years to Income of the notified investor protection fund set-up by commodity exchange [Section 10 23EC ]. Any income by way of contributions received from commodity exchanges and the members thereof, of a notified Investor Protection Fund set up by commodity exchanges in India is exempt from tax.

Provided that where any amount standing to the credit of the Fund and not charged to income-tax during any previous year is shared, either wholly or in part, with a commodity exchange, the whole of the amount so shared shall be deemed to be the income of the previous year in which such amount is so shared and shall accordingly be chargeable to income-tax.

Any income, by way of contributions received from a depository, of notified Investor Protection Fund set up by a depository in accordance with the regulations made under the SEBI Act and Depository Act is exempt from tax. Provided that where any amount standing to the credit of the Fund and not charged to income-tax during any previous year is shared, either wholly or in part with a depository, the whole of the.

Section 10 23ED grants exemption to Income of any specified income of such Core Settlement Guarantee Fund, set up by a recognised clearing corporation in accordance with the regulations, as the Central Government may, by notification in the Official Gazette, specify in this behalf. It should be checked that where any amount standing to the credit of the Fund and not charged to income-tax during any previous year is shared, either wholly or in part with the specified person, the whole of the amount so shared shall be deemed to be the income of the previous year in which such amount is so shared and shall, accordingly, be chargeable to income-tax.

Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking [Section 10 23FB ]. Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking is exempt from tax from assessment year However, this exemption is subject to satisfaction of conditions specified in section 10 23FB. These provisions shall not apply in respect of any income of a venture capital company or venture capital fund, being an investment fund specified in clause a of the Explanation 1 to section UB, of the previous year relevant to the assessment year beginning on or after the 1st day of April, Income of an investment fund [Section 10 23FBA ].

Income arising to unit holder from specified fund [Section 10 23FBC ]. Any income accruing or arising to, or received by, a unit holder from a specified fund or on transfer of units in a specified fund in exempt from tax under section 10 23FBC. Certain income of a business trust being a real estate investment trust [Section 10 23FCA ]. Any income of a business trust, being a real estate investment trust, by way of renting or leasing or letting out any real estate asset owned directly by such business trust is exempt under section 10 23FCA.

Income of specified person in nature of dividend, interest or long-term capital gains arising from investment made in India [Section 10 23FE ]. Any income of a specified person in the nature of dividend, interest or long-term capital gains arising from an investment made by it in India, whether in the form of debt or share capital or unit, is exempt under section 10 23FE.

However, the exemption is available if specified conditions are fulfilled by the specified entity. Note: Kindly refer section 10 23FE to read the details conditions and specified entities eligible for exemption. Income in nature of capital gains earned by non-resident or specified fund [Section 10 23FF. However, the exemption shall be available if:. Any distributed income, referred to in section UA, received by a unit holder from the business trust, not being that proportion of the income which is of the same nature as the income referred to in sub-clause a of clause 23FC or clause 23FCA of section 10 is exempt from tax.

Income of a registered trade union [Section 10 24 ]. Similar exemption is available to an association of registered unions. Income of a member of a Scheduled Tribe [Section 10 26 ].

Income of a member of a Scheduled Tribe [as per article 25 of the Constitution] is exempt from tax, if following conditions are satisfied:. Following income of a Sikkimese individual [as explained in section 10 26AAA ], is exempt from tax:.

Income of corporation or other body or institution or association established for promoting the interest of members of Scheduled Caste, etc. Income of corporation established for promoting interest of minority caste [Section 10 26BB ]. Any income of a corporation established by the Central Government or State Government for promoting the interests of the members of such minority community as notified by the Central Government from time-to-time, is exempt from tax under section 10 26BB.

Income of corporation established for ex-servicemen [Section 10 26BBB ]. From assessment year , any income of a statutory corporation established by Central, State or Provincial Act for the welfare and economic upliftment of ex-servicemen being citizen of India is exempt from tax under section 10 26BBB. Income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes [Section 10 27 ].

Any income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes or both [as given in section 10 26B ] is exempt from tax. Exemption is available only if the membership of the co-operative society consists of only other co-operative societies formed for similar purposes and the finances of the society are provided by the Government and such other societies [Section 10 27 ].

Income of coffee board, rubber board, etc. Subsidy from the Tea Board [Section 10 30 ]. In the case of a taxpayer, who carries on business of growing and manufacturing tea in India, the amount of any subsidy received from or through the Tea Board under the notified scheme for replantation or replacement of tea bushes or for rejuvenation or consolidation of the area used for cultivation of tea, is exempt from tax for notified schemes see Notification No.

To claim exemption, a certificate from the Tea Board as to the amount of subsidy paid to the taxpayer during the year is to be obtained. A similar exemption is available under section 10 31 in respect of subsidy received by an taxpayer engaged in the business of growing and manufacturing rubber, coffee, cardamom or such other commodities as the Central Government may by notification specify [Section 10 3 1 ].

Income of a shareholder on account of buy back of shares by the company [Section 10 34A ]. Any income arising to an assessee, being a shareholder, on account of buy back of shares by the company whether listed or unlisted as referred to in section QA is exempt from tax under section 10 34A. This exemption is available only in those cases where additional income-tax is payable on distributed income under section QA by the company opting for buy back of such shares. Consequently, Section 10 34A has also been amended to exempt income arising in hands of shareholder on account of buy back of shares by listed companies.

Income of an investor received from a securitisation trust [Section 10 35A ]. Any distributed income referred to in section TA received from a securitisation trust by any person being an investor of the said trust is exempt from tax under section 10 35A. Note: The exemption shall not be available from 1 st June Capital gains in case of compulsory acquisition of urban agricultural land [Section 10 37 ].

An individual or Hindu Undivided Family HUF can claim exemption in respect of capital gain arising on transfer by way of compulsory acquisition of agricultural land situated in an urban area providedcompensation is received on or after April 1, This exemption is available if the land was used by the taxpayer or by his parents in the case of an individual for agricultural purpose for a period of 2 years immediately preceding the date of its transfer.

Capital gain on transfer of specified capital assets under land pooling scheme of the Andhra Pradesh Government[section 10 3 7A ]. Section 10 37A as inserted by the Finance Act, w. Long-term capital gains on transfer of equity shares or units of an equity oriented mutual fund or a unit of a business trust covered by securities transaction tax [Section 10 38 ].

Long-term capital gains arising on transfer of securities are not chargeable to tax in the hands of any person, if following conditions are satisfied:. The asset transferred should be equity shares of a company or units of an equity oriented mutual fund or a unit of a business trust. The transaction should be liable to securities transaction tax, at the time of transfer.

Long-term capital gain is arise from transfer of equity shares in a company. At the time of acquisition of shares, the transaction was not chargeable to security transaction tax. The Central Government will notify certain transaction to protect the exemption in genuine cases. The long-term capital gains arising from sale of listed securities in excess of Rs. Income from international sporting event [Section 10 39 ].

From the assessment year , any specified income of notified person, arising from an international sporting event held in India is exempt from tax, if the event is approved by the international body and is notified by the Central Government and has participation by more than two countries. Grants received by specified subsidiary company [Section 10 40 ]. The exemption is available, if the reconstruction or. Under section 10 41 , any capital gain arising in the above case is not chargeable to tax, if the transfer has taken place before April 1, Income of certain non-profit body or authority [Section 10 42 ].

Loan in the case of reverse mortgage [Section 10 43 ]. Any amount received by an individual as a loan either in lump sum or in instalments in a transaction of reverse mortgage referred to in section 47 xvi , is not chargeable to tax. With effect from assessment year , any income received by any person for, or on behalf of the New Pension System Trust established on under the provisions of the Indian Trust Act, will be exempt from tax.

Any income of a notified infrastructure debt fund set-up in accordance with prescribed guidelines [Section 10 47 ]. As per section 10 47 , any income of a notified infrastructure debt fund set-up in accordance with the guidelines prescribed in Rule 2F of the Income-tax Rules is exempt from tax. Income received by certain foreign companies in Indian currency for import of crude oil etc.

Any income received in India in Indian currency by a foreign company on account of sale of crude oil, any other notified goods or rendering of notified services to any person in India is exempt from tax provided-. Any income of a foreign company on account of storage and sale of crude oil [Section 10 48A ].

Any income arising to a foreign company through storage of crude oil in a facility in India and sale therefrom to any person resident in India is exempt from tax provided that-. Any income of a foreign company on account of sale of leftover stock of crude oil [Section 10 48B ]. Section 10 48B provides that any income accruing or arising to a foreign company on account of sale of leftover stock of crude oil, if any, from a facility in India after the expiry of an agreement or an arrangement or on termination of said agreement in accordance with the terms mentioned therein shall be exempt subject to such conditions as may be notified by the Central Government in this behalf.

Exemption to Financial Institution [Section 10 48D ]. Section 10 48D provides exemption for any income accruing or arising to an institution established for financing the infrastructure and development.

The institution shall be set up under an Act of Parliament and later would be notified by the Central Government. The exemption shall be available for a period of 10 consecutive assessment years beginning from the assessment year relevant to the previous year in which such institution is set up.

The exemption shall be available for 5 consecutive assessment years beginning from the assessment year relevant to the previous year in which the DFI is set up. However, the Central Government may extend the period of exemption of 5 years for a further period, not exceeding 5 more consecutive assessment years, subject to fulfilment of such conditions as may be specified.

As per section 10 49 , any income of the National Financial Holdings Company Limited, being a company set-up by the Central Government, of any year relevant to any assessment year commencing on or before the 1st day of April, is exempt from tax.

Income subject to equalisation levy [Section 10 50 ]. Any income arising from specified services or arising from an e-commerce supply or services made or provided or facilitated on or after , which is chargeable to equalisation levy is exempt from tax. Apart from above discussed exemption of section 10 following is the list of other important exemptions:. Earlier, only Alternative Investment Funds were covered under the definition of specified fund.

How to claim exemption for this amount LTCG of , this year? Kindly clarify Thanks in advance. Should the amount be mentioned in schedule? Please let me Know. Can you please further clarify w. Provision of Sec 17 is reproduced.. For the purposes of sections 15 and 16 and of this section,—. Excellent Article. I just want to know that under which section the interest from General Provident Fund for govt.

Further, Whether these interests are also exempted in the New Tax Regime. I filed my original tax return without declaring my exempt EPF amount. Do I need to file a revised return by mentioning EPF amount under exempt income or can I just let it be an send acknowledgment of original return which does not include EPF declaration.

Any exemption certificate from Income Tax Authority needs to avails exemption under Section 10 or DDO is empowered to decide exempt income? International Economics. International Taxation. Investments: Bonds. Investments: Commodities. Investments: Derivatives. Investments: Energy. Investments: Futures. Investments: General. Investments: Metals.

Investments: Mutual Funds. Investments: Options. Investments: Stocks. Islamic Banking and Finance. Money and Monetary Policy. Natural Resource Extraction. Personal Finance -Taxation. Production and Operations Management. Public Finance. Real Estate. Sustainable Development. Urban and Regional. Cloud Computing. Computer Science. Data Processing. Data Transmission Systems. Internet: General. Management Information Systems.

Web: Social Media. Health and Fitness. Diet and Nutrition. Diseases: Contagious. Diseases: Respiratory. Business and Financial. Health Policy. Natural Resources. Environmental Conservation and Protection. Natural Disasters. Political Science. Environmental Policy. Social Services and Welfare. Civics and Citizenship. National and International Security. Political Economy. Social Science. Women's Studies.

Emigration and Immigration. Gender Studies. Poverty and Homelessness. Technology and Engineering. Mobile and Wireless Communications. Countries Africa. Burkina Faso. Cabo Verde. Central African Republic. Comoros, Union of the. Congo, Democratic Republic of the. Congo, Republic of. Equatorial Guinea, Republic of. Eritrea, The State of. Eswatini, Kingdom of. Ethiopia, The Federal Democratic Republic of. Gambia, The.

Lesotho, Kingdom of. Madagascar, Republic of. Mozambique, Republic of. Sierra Leone. South Africa. South Sudan, Republic of. Tanzania, United Republic of. Asia and Pacific. Brunei Darussalam. China, People's Republic of. Cook Islands. Fiji, Republic of. Korea, Democratic People's Republic of.

Korea, Republic of. Lao People's Democratic Republic. Marshall Islands, Republic of the. Micronesia, Federated States of. Nauru, Republic of. New Zealand. Palau, Republic of. Papua New Guinea. Solomon Islands. Sri Lanka. Taiwan, Province of China. Timor-Leste, Democratic Republic of. Andorra, Principality of. Belarus, Republic of. Bosnia and Herzegovina. British Virgin Islands. Cayman Islands. Croatia, Republic of.

Czech Republic. Estonia, Republic of. Faroe Islands. French Guiana. French Polynesia. Holy See. Isle of Man. Kosovo, Republic of. Latvia, Republic of. Lithuania, Republic of. Moldova, Republic of. Netherlands, The. New Caledonia. North Macedonia, Republic of. Poland, Republic of. Russian Federation. San Marino, Republic of. Serbia, Republic of. Slovak Republic. Slovenia, Republic of. Turks and Caicos Islands. United Kingdom. Wallis and Futuna Islands. Middle East and Central Asia.

Afghanistan, Islamic Republic of. Armenia, Republic of. Azerbaijan, Republic of. Bahrain, Kingdom of. Egypt, Arab Republic of. Iran, Islamic Republic of.

Kazakhstan, Republic of. Kyrgyz Republic. Mauritania, Islamic Republic of. Saudi Arabia. Syrian Arab Republic. Tajikistan, Republic of. United Arab Emirates. Uzbekistan, Republic of. Yemen, Republic of. Western Hemisphere. American Samoa. Antigua and Barbuda. Bahamas, The. Costa Rica. Dominican Republic. El Salvador. Puerto Rico. Kitts and Nevis. Vincent and the Grenadines.

Trinidad and Tobago. United States. Series Archived Series. Balance of Payments Statistics. Direction of Trade Statistics. Economic Issues. Government Finance Statistics. IMF Special Issues. IMF Staff Papers. IMF Survey. International Financial Statistics. Occasional Papers. Pamphlet Series. Seminar Volumes. World Economic and Financial Surveys.

Books and Analytical Papers. Departmental Papers. IMF Working Papers. Miscellaneous Publications. Per Jacobsson lecture. Policy Papers. External Sector Report. Fiscal Monitor. Global Financial Stability Report. Regional Economic Outlook. World Economic Outlook. Notes and Manuals.

Analytical Notes. FinTech Notes. Gobal Financial Stability Notes. Spillover Notes. Staff Climate Notes. Staff Discussion Notes. Tax Law Technical Note. Technical Notes and Manuals. Official Reports and Documents. Annual Report of the Executive Board.

Articles of Agreement. IMF Speeches. Independent Evaluation Office Reports. Selected Decisions. Selected Legal and Institutional Papers Series.

Summary Proceedings. IMF Research Bulletin. IMF Research Perspectives.