Section 10A
Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.
The Salaries and Allowances of Officers of Parliament Act, 1953
About this Act
An Act to provide for the salaries and allowances of certain officers of Parliament.
1[10A. Exemption from liability to pay income-tax on daily allowance received by the Chairman
and certain perquisites received by an officer of Parliament.--Notwithstanding anything contained in
the Income-tax Act, 1961 (43 of 1961),--
(a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included;
(b) the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income-tax Act, 1961 (43 of 1961).]
(a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included;
(b) the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income-tax Act, 1961 (43 of 1961).]
Notes
1. Subs. by Act 17 of 1990, s. 3, for section 10A (w.e.f. 1-4-1988).