The Salaries and Allowances of Ministers Act, 1952
Section 10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.
1[10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the value of rent free furnished residence (including maintenance thereof) provided to a Minister 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 (43 of 1961).]
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