Lawgist10AExemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament
1[10A. Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.--Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),--
(a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included;
(b) the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament 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. Subs. by Act 17 of 1990, s. 3, for section 10A (w.e.f. 1-4-1988).
- 1 Short title and commencement
- 2 Definition
- 3 Salaries, etc., of officers of Parliament
- 4 Residence for officers of Parliament
- 5 Sumptuary allowance
- 6 Travelling and daily allowances to officers of Parliament
- 7 Medical facilities to officers of Parliament
- 7A Family pension, etc., to spouse of Speaker dying in office
- 8 Advances to officers of Parliament for purchase of motor-cars
- 9 Officers of Parliament not to draw salary or allowances as Members of Parliament
- 10 Notification respecting appointment, etc., of officers of Parliament to be conclusive evidence thereof
- 10A Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament
- 11 Power to make rules
