[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).]
Section 10A: Exemption from liability to pay income-tax on certain perquisites received by a Minister.
The Salaries and Allowances of Ministers Act, 1952Central Act · Act 58 of 1952
Where this provision sits
| Act | The Salaries and Allowances of Ministers Act, 1952 |
|---|---|
| Section | 10A |
| Marginal note | Exemption from liability to pay income-tax on certain perquisites received by a Minister. |
| Jurisdiction | Central |
| Status | In 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.
- inserted, Act 76 of 1985. Ins. by Act 76 of 1985, s. 5 (w.e.f. 26-12-1985).
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