Parliamentary allowance exemption: fixed allowance is non-taxable; documented excess expenditure may be deducted. MPs receive a statutory monthly allowance in lieu of specified additional facilities which is exempt from tax; the prior minimum standard deduction need not be allowed from the allowance's commencement. If actual expenditure exceeds the statutory allowance, the tax officer may examine evidence and allow deductions for the excess when computing the MP's income under the general deduction provision.
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.
Parliamentary allowance exemption: fixed allowance is non-taxable; documented excess expenditure may be deducted.
MPs receive a statutory monthly allowance in lieu of specified additional facilities which is exempt from tax; the prior minimum standard deduction need not be allowed from the allowance's commencement. If actual expenditure exceeds the statutory allowance, the tax officer may examine evidence and allow deductions for the excess when computing the MP's income under the general deduction provision.
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