Central Government after consultation with RBI specifies that provisions of section 194N of the Income tax Act shall not apply to Foreign Representations duly approved by Ministry of External Affairs of Government of India including Diplomatic Missions, agencies of the United Nations, International Organisations, Consulates and Offices of Honorary Consuls which are exempt from paying taxes in India as per the Diplomatic Relations (Vienna Convention) Act 1972 (43 of 1972) and the United Nations (Privileges and Immunities) Act 1947 (46 of 1947).