Perquisites exemption for high court judges excludes official residence, conveyance, sumptuary and travel concessions from salary income. Judges are entitled to travelling allowances and prescribed travel facilities; to a rent-free official residence or a monthly allowance in lieu; to conveyance facilities comprising a staff car and a capped monthly fuel supply; and to a monthly sumptuary allowance. The statute excludes from salary income tax the value of the rent-free residence or the alternate allowance, the value of conveyance facilities, the sumptuary allowance, and leave travel concession for the judge and family, so these perquisites are not included in computation under the Salaries head of the Income-tax Act.