Section 3
Provisions of section 2 to apply to allowances.
The Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961
About this Act
An Act to provide for exempting from taxes on income a portion of the salary or allowances payable to any person who has in the public interest volunteered to forego it.
The provision of section 2 shall apply in relation
to any allowances due to any such person as is referred to therein for any period after the
31st day of March, 1961 as they apply in relation to his salary.