Section 5

Repeal.

The Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961

  • Act 46 of 1961
  • Ministry of Finance
  • Department of Revenue
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.

All sections
    (1) The Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1950 (61 of 1950), is hereby repealed.
     (2) Notwithstanding such repeal any declaration made under the said Act shall be deemed to be a declaration made for the purposes of this Act.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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