832/CBDT.

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....allowable as deduction under section 57(iii) of the Income-tax Act, 1961, from the remuneration of the Members of Parliament:- (a) Expenses incurred in maintaining an office in Delhi; (b) Expenses incurred in maintaining an office in his constituency; and (c) Expenses incurred on postage, stationery, conveyance, telephone, stenographic assistance etc., in Delhi or in his constituency. ....

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....uiry. In cases, however, where expenditure of more than Rs. 100 per month is claimed, a broad check of the expenditure actually incurred shall be made. 4. Instances have come to notice where expenditure on nursing of constituencies and contesting of elections have been allowed in contravencies of the above instructions of the Board. The Board reiterate that the above instructions of the Board. ....