Constituency allowance exemption for Madhya Pradesh legislature members under clause 10(17)(iii) clarified and superseded by notification. The Central Government notifies that constituency allowance received by Members of the Madhya Pradesh State Legislature is exempt under clause (17)(iii) of section 10 of the Income tax Act up to a prescribed monthly ceiling, superseding the earlier notification and with a corrigendum amending the effective date of the revised exemption.
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Provisions expressly mentioned in the judgment/order text.
Constituency allowance exemption for Madhya Pradesh legislature members under clause 10(17)(iii) clarified and superseded by notification.
The Central Government notifies that constituency allowance received by Members of the Madhya Pradesh State Legislature is exempt under clause (17)(iii) of section 10 of the Income tax Act up to a prescribed monthly ceiling, superseding the earlier notification and with a corrigendum amending the effective date of the revised exemption.
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