Section 12: Salary, allowances and perquisites to be exclusive of income tax
The Salaries and Allowances of Ministers (Himachal Pradesh) Act, 2000State Act of Himachal Pradesh · Act 11 of 2000
The salary and allowances payable to a Minister and furnished house and other perquisites admissible to him, under this Act, shall be exclusive of income tax which shall be payable by the State Government.
Explanation.- The amount of income tax payable by the State, would be the first slab of the income assessed for income tax, i.e., in assessing this amount, the other sources of income of the Minister concerned shall not be taken into consideration.
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