Section 2(a) in The Voluntary Surrender Of Salaries (Exemption From Taxation) Act 1961
(a)where his salary is paid out of the Consolidated Fund of India or of the Consolidated Fund of a State, in respect of that part of the salary due to him for any period after the 31st day of March, 1961 which he has, by a declaration in writing, volunteered to forego in the public interest;
