Constituency Allowance tax exemption under section 10(17) notified for Members of Parliament, effective from April. Notification under clause (17) of section 10 of the Income-tax Act, 1961, notifies the Constituency Allowance payable to Members of Parliament under the Members of Parliament (Constituency Allowance) Rules, 1986, as within the scope of that clause, and states that the notification takes effect from 1 April 1986.