Section 10A in The Salaries And Allowances Of Minister Act, 1952
10A. [ Exemption from liability to pay income tax on certainperquisites received by a Minister. [Inserted by Act 76 of 1985, s.5 (w.e.f. 26.12.1985) ]
Notwithstanding anything contained in Income-tax Act, 1961, the value of rent free furnished residence (including maintence therof) provided to a Minsiter under seb-section (1) of section 4 shall not be included in compution of his income chargeable under the head "salaries" under section 15 of the Income-Tax Act.]
