Section 9A in The Salary and Allowances Of Leaders of Opposition in Parliament Act, 1977
9A. [ Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition. [Inserted by Act 78 of 1985 , s.4 (w.e.f. 26-12-1985) ]
Notwithstanding anything contained in the Income-tax Act, 1961, the value of rent free furnished residence (including maintenance thereof) provided to a Leader of the Opposition under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the heading "Salaries" under section 15 of the Income-tax Act. 1961]
