Judicial allowances excluded from salary computation may be disclosed as non-income receipts pending further consideration of the challenge.

Special statutory provisions governing judicial allowances were treated, prima facie, as overriding the Income-tax Act, including the new tax regime. The allowances were considered excluded from salary computation and therefore not deductions or exemptions barred under that regime. Pending consideration of the challenge to the CBDT Office Memorandum, interim directions permitted their disclosure in the income-tax return utility as receipts not in the nature of income. Processing of returns containing that disclosure was stayed until further orders.

---

---

Issues: Whether, pending consideration of the challenge to the CBDT Office Memorandum, judicial allowances covered by the special statutory provisions may be disclosed under the income-tax return utility as receipts not in the nature of income.

Analysis: The non obstante clauses in the special provisions were treated, prima facie, as overriding the Income-tax Act, 1961, including the new-regime provision. The specified allowances are excluded from computation under the head of salaries and were therefore considered, prima facie, not to constitute deductions or exemptions barred by the new tax regime. The matter was kept for further consideration.

Outcome: Interim directions were issued permitting the specified disclosure in returns and staying processing of such returns until further orders.

---