Section 10A in The Salaries And Allowances Of Officers Of Parliament Act, 1953
10A. [ Exemption from liability to pay income-tex on daily allowance received by the Chairman and certain perquisites received by an Officer of Parliament. [Substituted by Act 17 of 1990, s.3 (w.e.f. 1.4.1988).]
Notwithstanding anything contained in the Income-tax Act 1961, (a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included;(b)the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income-tax Act, 1961.]
