https://www.taxtmi.com/article/detailed?id=888 Income paid by the State to a holder of a constitutional office such as Chief Minister, when evidenced as pay and allowances, is to be classified and taxed under the head salary, with permissible deductions limited to those allowed from salary; tax authorities may reclassify returns where the declared head is prima facie incorrect and adjust disallowed deductions accordingly. en-us Wed, 28 Jul 2010 00:00:00 +0530 Wed, 11 Feb 2026 15:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=888 Income paid by the State to a holder of a constitutional office such as Chief Minister, when evidenced as pay and allowances, is to be classified and taxed under the head salary, with permissible deductions limited to those allowed from salary; tax authorities may reclassify returns where the declared head is prima facie incorrect and adjust disallowed deductions accordingly. Articles Income Tax Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=888