Exemption from income-tax on daily allowance ensures the Chairman's allowance and rent-free residence value are excluded from taxable salary. Amendment inserts a daily allowance entitlement for the Chairman at the same rate as members of Parliament and substitutes section 10A to provide that, notwithstanding the Income-tax Act, the Chairman's daily allowance under section 3(1) shall be excluded from computation of his total income and the value of a rent-free furnished residence (including maintenance) provided under section 4(1) to an officer of Parliament shall be excluded from income chargeable under the head 'Salaries'.
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.
Exemption from income-tax on daily allowance ensures the Chairman's allowance and rent-free residence value are excluded from taxable salary.
Amendment inserts a daily allowance entitlement for the Chairman at the same rate as members of Parliament and substitutes section 10A to provide that, notwithstanding the Income-tax Act, the Chairman's daily allowance under section 3(1) shall be excluded from computation of his total income and the value of a rent-free furnished residence (including maintenance) provided under section 4(1) to an officer of Parliament shall be excluded from income chargeable under the head "Salaries".
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