Section 10A: Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.

The Salaries and Allowances of Officers of Parliament Act, 1953Central Act · Act 20 of 1953

[10A. Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.--Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),--

(a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included;

(b) the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament 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).]

Where this provision sits

Act	The Salaries and Allowances of Officers of Parliament Act, 1953
Section	10A
Marginal note	Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.
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.

substituted, Act 17 of 1990. . Subs. by Act 17 of 1990, s. 3, for section 10A (w.e.f. 1-4-1988).

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