LawgistThe Salary and Allowances of Leaders of Opposition in Parliament Act
9AExemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition
1 [9A.Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition.--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 Leader of the Opposition under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the heading "Salaries" under section 15 of the Income-tax Act, 1961.]
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1. Ins. by Act 78 of 1985, s. 4 (w.e.f. 26-12-1985).
All sections
- 1 Short title and commencement
- 2 Definition
- 3 Salary, and daily, constituency and sumptuary allowances
- 4 Residence for Leaders of Opposition
- 5 Travelling and daily allowances to Leaders of Opposition
- 6 Medical treatment, etc., to Leaders of Opposition
- 7 Leaders of Opposition not to draw salary or allowances as Members of Parliament
- 8 Amenities to Leaders of Opposition
- 8A Advance to Leader of Opposition for purchase of motor car
- 9 Notification respecting the date on which persons became or ceased to be Leaders of Opposition to be conclusive evidence thereof
- 9A Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition
- 10 Power to make rule
- 11 [Repealed.]
- 12 [Repealed.]
