Judicial allowances and service facilities are tax-exempt, excluding residence, conveyance, sumptuary and travel perks from salary income. Provisions establish judges' entitlements to travelling allowances, rent-free official residences or a specified housing allowance, prescribed medical facilities, conveyance including staff car and fuel, and a fixed sumptuary allowance; rules fill gaps and some provisions are retrospective. Retired judges receive medical facilities on par with designated central civil service officers. Importantly, the value of the official residence or housing allowance, conveyance facilities, sumptuary allowance and leave travel concession are excluded from computation of a Judge's income under the head 'Salaries' in the Income-tax Act, 1961.