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[Cites 0, Cited by 13] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(17) in The Income Tax Act, 1961

(17)any income by way of—
(i)daily allowance received by any person by reason of his membership of Parliament or of any State Legislature or of any Committee thereof;
(ii)any allowance received by any person by reason of his membership of Parliament under the Members of Parliament (Constituency Allowance) Rules, 1986;
(iii)any constituency allowance received by any person by reason of his membership of any State Legislature under any Act or rules made by that State Legislature;