Section 23D:
Exemption from liability to pay Income-tax on certain perquisites received by a Judge.
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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.]
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).