Tax exemption for constituency, secretarial and postal allowances for legislative members under section 10(17)(iii) applies within notified limit. Notifies that the Constituency, Secretarial and Postal Facility Allowances received by members of a state legislative assembly are to be treated as exempt under sub-clause (iii) of clause (17) of section 10 of the Income-tax Act, subject to a notified monthly ceiling, and is issued by the Central Government in exercise of its power to notify exempt allowances under that provision.