Section 23D in The Supreme Court Judges (Salaries And Conditions Of Service) Act, 1958
23D. Exemption from liability to pay Income-tax on certain perquisites received by a Judge.―
Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),―(a)the value of rent-free official residence provided to a Judge under sub-section (1) of section 23 or the allowance paid to him under sub-section (1A) of that section;(b)the value of the conveyance facilities provided to a Judge under section 23A;(c)the sumptuary allowance provided to a Judge under section 23B,shall not be included in the computation of his income chargeable under the head “Salaries” under section 15 of the Income-tax Act, 1961 (43 of 1961).(d)the value of leave travel concession provided to a Judge and members of his family.
