23D. Exemption from liability to pay Income-tax on certain perquisites received by a Judge
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 [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).
[(d) the value of leave travel concession provided to a Judge and members of his family.]
Amendment notes (4)
- Ins w.e.f. 1-4-1975 . Ins. by Act 57 of 1980, s. 10 (w.e.f. 1-4-1975).
- Subs w.e.f. 1-11-1986 . Subs. by Act 20 of 1988, s. 6, for section 23D (w.e.f. 1-11-1986).
- Ins w.e.f. 9-5-1986 . Ins. by Act 72 of 1993, s. 3 (w.e.f. 9-5-1986).
- Ins w.e.f. 4-1-1994 . Ins. by Act 2 of 1994, s. 3 (w.e.f. 4-1-1994).