Section 23D: Exemption from liability to pay Income-tax on certain perquisites received by a Judge.

The Supreme Court Judges (Salaries and Conditions of Service) Act, 1958Central Act · Act 41 of 1958

[ [23D. 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 23 [or the allowance paid to him under sub-section (1A) of that section];

(b) the value of the conveyance facilities provided to a Judge under section 23A;

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).]

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

Where this provision sits

Act	The Supreme Court Judges (Salaries and Conditions of Service) Act, 1958
Section	23D
Marginal note	Exemption from liability to pay Income-tax on certain perquisites received by a Judge.
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 57 of 1980. . Ins. by Act 57 of 1980, s. 10 (w.e.f. 1-4-1975).
substituted, Act 20 of 1988. . Subs. by Act 20 of 1988, s. 6, for section 23D (w.e.f. 1-11-1986).
inserted, Act 72 of 1993. . Ins. by Act 72 of 1993, s. 3 (w.e.f. 9-5-1986).
inserted, Act 2 of 1994. . Ins. by Act 2 of 1994, s. 3 (w.e.f. 4-1-1994).

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