Section 22D in The High Court Judges (Salaries And Conditions Of Service) Act, 1954
22D. 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 22A or the allowance paid to him under sub-section (2) of that section;(b)the value of the conveyance facilities provided to a Judge under section 22B;(c)the sumptuary allowance provided to a Judge under section 22C; (d) the value of leave travel concession provided to a judge and members of his family,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).
