Section 2(b) in The Voluntary Surrender Of Salaries (Exemption From Taxation) Act 1961
(b)in any other case, in respect of that part of the salary which is due to him for any period after the 31st day of March, 1961 which has been, in the public interest surrendered in favour of, and paid to, the Central Government in accordance with the rules made in this behalf by that Government; and such part of the salary shall not be included in his total income for the purposes of any law relating to taxation on income.
