Section 1820 in The Voluntary Surrender Of Salaries (Exemption From Taxation) Act 1961
1820.
[6th December, 1961]An Act to provide for exempting from taxes on income a portion of the salary or allowances payable to any person who has in the public interest volunteered to forego it.Be it enacted by Parliament in the Twelfth year of the Republic of India as follows:--
