Section 23D
Exemption from liability to pay Income-tax on certain perquisites received by a Judge.
The Supreme Court Judges (Salaries and Conditions of Service) Act, 1958
About this Act
An Act to regulate salaries and certain conditions of service of the Judges of the Supreme Court.
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[23D. Exemption from liability to pay Income-tax on certain perquisites received by a
Judge.―Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),―
(a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 23 3[or the allowance paid to him under sub-section (1A) of that section];
(b) the value of the conveyance facilities provided to a Judge under section 23A;
(c) the sumptuary allowance provided to a Judge under section 23B,
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).]
4[(d) the value of leave travel concession provided to a Judge and members of his family.]
(a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 23 3[or the allowance paid to him under sub-section (1A) of that section];
(b) the value of the conveyance facilities provided to a Judge under section 23A;
(c) the sumptuary allowance provided to a Judge under section 23B,
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).]
4[(d) the value of leave travel concession provided to a Judge and members of his family.]
Notes
1. Ins. by Act 57 of 1980, s. 10 (w.e.f. 1-4-1975).
2. Subs. by Act 20 of 1988, s. 6, for section 23D (w.e.f. 1-11-1986).
3. Ins. by Act 72 of 1993, s. 3 (w.e.f. 9-5-1986).
4. Ins. by Act 2 of 1994, s. 3 (w.e.f. 4-1-1994).
2. Subs. by Act 20 of 1988, s. 6, for section 23D (w.e.f. 1-11-1986).
3. Ins. by Act 72 of 1993, s. 3 (w.e.f. 9-5-1986).
4. Ins. by Act 2 of 1994, s. 3 (w.e.f. 4-1-1994).