10. Except in so far as in any particular case any privilege or immunity is waived by the International Atomic Energy Agency, officers of the Agency holding the offices of Director-General or Deputy Director-General shall be accorded in respect of themselves, their spouses and children under the age of 21 years, the like immunity from suit and legal process, the like inviolability of residence and the like exemption or relief from taxes, other than income tax, as is accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore, his spouse and children, and they shall also enjoy exemption from income tax in respect of emoluments received by them as officers of the International Atomic Energy Agency.