# 9A Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition
1 [9A.Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition.--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 Leader of the Opposition under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the heading "Salaries" under section 15 of the Income-tax Act, 1961.]
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1. Ins. by Act 78 of 1985, s. 4 (w.e.f. 26-12-1985).
All sections
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Leaders of Opposition not to draw salary or allowances as Members of Parliament8
Amenities to Leaders of Opposition8A
Advance to Leader of Opposition for purchase of motor car9
Notification respecting the date on which persons became or ceased to be Leaders of Opposition to be conclusive evidence thereof10
Power to make rule11
[Repealed.]12
[Repealed.]Lawyer's Registry
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