https://www.taxtmi.com/circulars?id=10321 The instruction confirms allowable deductions from Members' remuneration for maintaining offices in Delhi and in the constituency and for routine office-running costs (postage, stationery, conveyance, telephone, stenographic assistance) incurred in either location, while disallowing expenses for contesting elections, nursing the constituency, conveyance from residence in Delhi to Parliament and travel between residence and Delhi. A de minimis deduction may be allowed without enquiry; claims above that threshold require verification. The directions must be strictly followed and apply similarly to State Legislature members. en-us Thu, 08 May 1975 00:00:00 +0530 Mon, 13 Jun 2011 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10321 The instruction confirms allowable deductions from Members' remuneration for maintaining offices in Delhi and in the constituency and for routine office-running costs (postage, stationery, conveyance, telephone, stenographic assistance) incurred in either location, while disallowing expenses for contesting elections, nursing the constituency, conveyance from residence in Delhi to Parliament and travel between residence and Delhi. A de minimis deduction may be allowed without enquiry; claims above that threshold require verification. The directions must be strictly followed and apply similarly to State Legislature members. Circulars Income Tax Thu, 08 May 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10321