LawgistThe Salaries and Allowances of Ministers Act
10AExemption from liability to pay income-tax on certain perquisites received by a Minister
1[10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the value of rent free furnished residence (including maintenance thereof) provided to a Minister 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).]
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1 Ins. by Act 76 of 1985, s. 5 (w.e.f. 26-12-1985).
All sections
- 1 Short title
- 2 Definition
- 3 Salaries and daily constituency allowances
- 4 Residence of Ministers
- 5 Sumptuary allowance to Ministers
- 6 Travelling and daily allowances to Ministers
- 7 Medical treatment, etc., to Ministers
- 8 Advances to Ministers for purchase of motor-cars
- 9 Ministers not to draw salary or allowances as Members of Parliament
- 10 Notification respecting appointment, etc., of Ministers to be conclusive evidence thereof
- 10A Exemption from liability to pay income-tax on certain perquisites received by a Minister
- 11 Power to make rules
- 12 Regularisation of certain payments
- 13 [Repealed.]
