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Section 22D: Exemption from liability to pay income-tax on certain perquisites received by a Judge.

The High Court Judges Salaries and Conditions of Service Act, 1954Central Act · Act 28 of 1954

[22D.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 22A or the allowance paid to him under sub-section (2) of that section;

(b) the value of the conveyance facilities provided to a Judge under section 22B;

(c) the sumptuary allowance provided to a Judge under section 22C;

[(d) the value of leave travel concession provided to a judge and members of his family,]

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).]

Where this provision sits

ActThe High Court Judges Salaries and Conditions of Service Act, 1954
Section22D
Marginal noteExemption from liability to pay income-tax on certain perquisites received by a Judge.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 20 of 1988. . Subs. by Act 20 of 1988, s. 3, for section 22D (w.e.f. 1-11-1986).
  • inserted, Act 2 of 1994. . Ins. by Act 2 of 1994, s. 2 (w.e.f. 1-4-1986).

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