Section 4

[10A . Exemption from liability to pay income-tax on certain perquisites received by a Minister. —N —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) . ]

Back to Act Act Subordinates

4 [10A . Exemption from liability to pay income-tax on certain perquisites received by a Minister. —N —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) . ]