Central Act
Section 10A. Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.
The Salaries and Allowances of Officers of Parliament Act, 1953
1[10A. Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.--Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),-- (a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included; (b) the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament 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).]