Central Act
10A
Section 10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.
The Salaries and Allowances of Ministers Act, 1952
In forceAll India (Central Act)
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).]