THE INTERNATIONAL DEVELOPMENT ASSOCIATION (STATUS, IMMUNITIES  
AND PRIVILEGES) ACT, 1960 
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SECTIONS 

ARRANGEMENT OF SECTIONS 
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1.  Short title, extent and commencement. 
2.  Definitions. 
3.  Conferment of status and certain immunities and privileges on the Association and conferment of 

certain immunities and privileges on its officers and employees. 

4.  Power to make rules. 
5.  Notifications under section 3 and rules under section 4 to be placed before Parliament. 

THE SCHEDULE 

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THE INTERNATIONAL DEVELOPMENT ASSOCIATION (STATUS, IMMUNITIES  
AND PRIVILEGES) ACT, 1960 
ACT NO. 32 OF 1960 

[9th September, 1960.] 
An  Act  to  implement  the  international  agreement  for  the  establishment  and  operation  of  the 
International  Development  Association  in  so  far  as  it  relates  to  the  status,  immunities  and 
privileges of that Association, and for matters connected therewith. 
BE it enacted by Parliament in the Eleventh Year of the Republic of India as follows:— 

1.  Short  title,  extent  and  commencement.—(1)  This  Act  may  be  called  the  International 

Development Association (Status, Immunities and Privileges) Act, 1960. 

(2) It extends to the whole of India. 
(3)  It  shall  come  into  force  on  such  date1  as  the  Central  Government  may,  by  notification  in  the 

Official Gazette, appoint. 

2. Definitions.—In this Act, unless the context otherwise requires,— 

(a)  “Agreement”  means  the  Agreement  for  the  establishment  and  operation  of the  international 

body known as the International Development Association; 

(b)  “Association”  means  the  International  Development  Association  established  under  the 

Agreement. 

3.  Conferment  of  status  and  certain  immunities  and  privileges  on  the  Association  and 
conferment of certain immunities and privileges on its officers and employees.—(1) Notwithstanding 
anything to the contrary contained in any other law, the provisions of Article VIII of the Agreement set 
out in the Schedule shall have the force of law in India: 

Provided that nothing in section 9 thereof shall be construed as— 

(a) entitling the Association to import into India goods free of any duty of customs without any 

restriction on their subsequent sale therein; or 

(b) conferring on the Association any exemption from duties or taxes which form part of the price 

of goods sold; or 

(c) conferring on the Association any exemption from duties or taxes which are in fact no more 

than charges for services rendered. 

(2) The Central Government may, from time to time, by notification in the Official Gazette, amend 
the  Schedule  in  conformity  with  any  amendments,  duly  made  and  adopted,  of  the  provisions  of  the 
Agreement set out therein. 

4.  Power  to  make  rules.—The  Central  Government  may,  by  notification  in  the  Official  Gazette, 

make rules for carrying out the purposes of this Act. 

5.  Notifications  under  section  3  and  rules  under  section  4  to  be  placed  before           

Parliament.—Every  notification  issued  under  sub-section  (2)  of  section  3  and  every  rule  made  under 
section 4 shall be laid as soon as may be after it is issued or made before each House of Parliament while 
it  is  in  session  for  a  period  of  thirty  days  which  may  be  comprised  in  one  session  or  2[in two  or  more 
successive  sessions,  and  if,  before  the  expiry  of  the  session  immediately  following  the  session  or  the 
successive sessions aforesaid] both Houses agree for making any  modification in the notification, or as 
the  case  may  be,  in  the  rule,  or  both  Houses  agree that  the  notification  or  rule  should  not  be issued  or 
made, the notification or rule shall thereafter have effect only in such modified form or be of no effect, as 
the case may be, so however, that any such modification or annulment shall be without prejudice to the 
validity of anything previously done under that notification or rule. 

1. 15th October, 1960, vide notification No. S.O. 2474A, dated 11th October, 1960, see Gazette of India, Extraordinary, Part II, 

sec. 3(ii). 

2. Subs. by Act 20 of 1983, s. 2 and the Schedule, for certain words (w.e.f. 15-3-1984). 

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THE SCHEDULE 

(See section 3) 

Provisions of the agreement which shall have force of law 

ARTICLE VIII 

STATUS, IMMUNITIES AND PRIVILEGES 

Section 1.—Purposes of Article. 

To enable the Association to fulfil the functions with which it is entrusted, the status, immunities 
and privileges provided in this Article shall be accorded to the Association in the territories of each 
member. 

Section 2.—Status of the Association. 

The Association shall possess full juridical personality and, in particular, the capacity:— 

(i) to contract; 

(ii) to acquire and dispose of immovable and movable property; 

(iii) to institute legal proceedings. 

Section 3.—Position of the Association with regard to Judicial Process. 

Actions may be brought against the Association only in a court of competent jurisdiction in the 
territories of a member in which the Association has an office, has appointed an agent for the purpose 
of  accepting  service  or  notice  of  process,  or  has  issued  or  guaranteed  securities.  No  actions  shall, 
however,  be  brought  by  members  or  persons  acting  for  or  deriving  claims  from  members.  The 
property  and  assets  of  the  Association  shall,  wheresoever  located  and  by  whomsoever  held,  be 
immune  from  all  forms  of  seizure,  attachment  or  execution  before  the  delivery  of  final  judgment 
against the Association. 

Section 4.—Immunity of Assets from Seizure. 

Property  and  assets  of  the  Association,  wherever  located  and  by  whomsoever  held,  shall  be 
immune  from  search,  requisition,  confiscation,  expropriation  or  any  other  form  of  seizure  by 
executive or legislative action. 

Section 5.—Immunity of Archives. 

The archives of the Association shall be inviolable. 

Section 6.—Freedom of Assets from Restrictions. 

To the extent necessary to carry out the operations provided for in this Agreement and subject to 
the  provisions  of  this  Agreement,  all  property  and  assets  of  the  Association  shall  be  free  from 
restrictions, regulations, controls and moratoria of any nature. 

Section 7.—Privilege for Communications. 

The  official  communications  of  the  Association  shall  be  accorded  by  each  member  the  same 

treatment that it accords to the official communications of other members. 

Section 8.—Immunities and Privileges of Officers and Employees. 

All Governors, Executive Directors, Alternates, Officers and employees of the Association, 

(i) shall be immune from legal process with respect to acts performed by them in their official 

capacity except when the Association waives this immunity; 

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(ii)  not  being  local  nationals,  shall  be  accorded  the  same  immunities  from  immigration 
restrictions, alien registration requirements and national service obligations and the same facilities 
as regard exchange restrictions as are accorded by members to the representatives, officials, and 
employees of comparable rank of other members; 

(iii)  shall  be  granted the  same  treatment  in  respect  of  travelling  facilities  as  is accorded  by 

members to representatives, officials and employees of comparable rank of other members. 

Section 9.—Immunities from Taxation. 

(a) The Association, its assets, property, income and transactions authorized by this Agreement, 
shall be immune from all taxation and from all customs duties. The Association shall also be immune 
from liability for the collection or payment of any tax or duty. 

(b) No tax shall be levied on or in respect of salaries and emoluments paid by the Association to 
Executive Directors, Alternates, officials or employees of the Association who are not local citizens, 
local subjects, or other local nationals. 

(c) No taxation of any kind shall be levied on any obligation or security issued by the Association 

(including any dividend or interest thereon) by whomsoever held, 

(i) which discriminates against such obligation or security solely because it is issued by the 

Association; or 

(ii)  if  the  sole  jurisdictional  basis  for  such  taxation  is  the  place  or  currency  in  which  it  is 
issued, made payable or paid, or the location of any office or place of business maintained by the 
Association. 

(d)  No  taxation  of  any  kind  shall  be  levied  on  any  obligation  or  security  guaranteed  by  the 

Association (including any dividend or interest thereon) by whomsoever held, 

(i) which discriminates against such obligation or security solely because it is guaranteed by 

the Association; or 

(ii) if the sole jurisdictional basis for such taxation is the location of any office or place of 

business maintained by the Association. 

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