[9A.Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition.--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 Leader of the Opposition under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the heading "Salaries" under section 15 of the Income-tax Act, 1961.]
Section 9A: Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition.
The Salary and Allowances of Leaders of Opposition in Parliament Act, 1977Central Act · Act 33 of 1977
Where this provision sits
| Act | The Salary and Allowances of Leaders of Opposition in Parliament Act, 1977 |
|---|---|
| Section | 9A |
| Marginal note | Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition. |
| 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 78 of 1985. . Ins. by Act 78 of 1985, s. 4 (w.e.f. 26-12-1985).
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