Supreme Court Judges ( Salaries and Conditions of Service) Act,1958

Act No : 41

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Section : Exemption from liability to pay income tax on certain perquisites rec-eived by a Judge.

1*23D. Exemption from liability to pay income-tax on certain perquisites received by a Judge. [Notwithstanding anything contained in the Income-tax Act, 1961,- 2*[or the allowance paid to him under sub-section (1A) of that section."] (a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 23; (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, 3*["(d) the value of leave travel concession provided to a Judge and members of his family"] shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income-tax Act 1961.]

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