23DExemption from liability to pay Income-tax on certain perquisites received by a Judge.

¹ [ ² [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.]