# 10A Exemption from liability to pay income-tax on certain perquisites received by a Minister
1[10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the value of rent free furnished residence (including maintenance thereof) provided to a Minister under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income-tax Act, 1961 (43 of 1961).]
Download our fully-offline, High speed android app.- Click here
1 Ins. by Act 76 of 1985, s. 5 (w.e.f. 26-12-1985).
All sections
7
Medical treatment, etc., to Ministers8
Advances to Ministers for purchase of motor-cars9
Ministers not to draw salary or allowances as Members of Parliament10
Notification respecting appointment, etc., of Ministers to be conclusive evidence thereof11
Power to make rules12
Regularisation of certain payments13
[Repealed.]
Lawyer's Registry
Click here to register for Lawgist Lawyer's Registry