Income-tax exemption removal for Election Commissioners limits exempt benefits to allowance and rent-free residence going forward. Clause 144 substitutes the phrase in section 8 of the Election Commission Act, 1991 so that other conditions of service are limited to allowance and provision of rent-free residence, thereby removing the income-tax exemption previously available on rent-free residence, conveyance, sumptuary and medical facilities. The amendment is effective from 1st April, 2021 and applies to the relevant assessment year and subsequent assessment years.