Central Act
Section 23D. Exemption from liability to pay Income-tax on certain perquisites received by a Judge.
The Supreme Court Judges (Salaries and Conditions of Service) Act, 1958
23D. Exemption from liability to pay Income-tax on certain perquisites received by a Judge. 1 [ 2 [23D. Exemption from liability to pay Income-tax on certain perquisites received by a Judge.―Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),― (a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 23 3[or the allowance paid to him under sub-section (1A) of that section]; (b) the value of the conveyance facilities provided to a Judge under section 23A; (c) the sumptuary allowance provided to a Judge under section 23B, 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).] 4[(d) the value of leave travel concession provided to a Judge and members of his family.]