EXEMPTIONS - UNION PUBLIC SERVICE COMMISSION, ALLOWANCE & PERQUISITE PAID TO CHAIRMAN/RETIRED CHAIRMAN OR ANY OTHER MEMBER/RETIRED MEMBER OF - NOTIFIED ALLOWANCE & PERQUISITE. - 49/2011 - Income Tax
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Exemption for UPSC allowances and perquisites clarified, covering serving and retired members and applied retrospectively. Notification under clause (45) of section 10 identifies specified exempt allowances and perquisites for Union Public Service Commission members: for serving members, rent free official residence, conveyance including transport allowance, sumptuary allowance, and leave travel concession; for retired members, a monthly sum for orderly and secretarial assistance and a residential telephone facility with an allocation of free calls. The notification is effective retrospectively from 1 April 2008.
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 for UPSC allowances and perquisites clarified, covering serving and retired members and applied retrospectively.
Notification under clause (45) of section 10 identifies specified exempt allowances and perquisites for Union Public Service Commission members: for serving members, rent free official residence, conveyance including transport allowance, sumptuary allowance, and leave travel concession; for retired members, a monthly sum for orderly and secretarial assistance and a residential telephone facility with an allocation of free calls. The notification is effective retrospectively from 1 April 2008.
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