Deductibility of parliamentary remuneration expenses: office and routine office costs allowed, minimal claims without enquiry, larger claims subject to verification. The instruction confirms allowable deductions from Members' remuneration for maintaining offices in Delhi and in the constituency and for routine office-running costs (postage, stationery, conveyance, telephone, stenographic assistance) incurred in either location, while disallowing expenses for contesting elections, nursing the constituency, conveyance from residence in Delhi to Parliament and travel between residence and Delhi. A de minimis deduction may be allowed without enquiry; claims above that threshold require verification. The directions must be strictly followed and apply similarly to State Legislature members.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deductibility of parliamentary remuneration expenses: office and routine office costs allowed, minimal claims without enquiry, larger claims subject to verification.
The instruction confirms allowable deductions from Members' remuneration for maintaining offices in Delhi and in the constituency and for routine office-running costs (postage, stationery, conveyance, telephone, stenographic assistance) incurred in either location, while disallowing expenses for contesting elections, nursing the constituency, conveyance from residence in Delhi to Parliament and travel between residence and Delhi. A de minimis deduction may be allowed without enquiry; claims above that threshold require verification. The directions must be strictly followed and apply similarly to State Legislature members.
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