Supreme Court Judges (Salaries and Conditions of Service) Act,1958
Section 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 1[or the allowance paid to him under sub-section (1-A) of that section] ;
(b) the value of the conveyance facilities provided to a Judge under Section 23-A;
(c) the sumptuary allowance provided to a Judge under Section 23-B,
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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1. Inserted vide The Supreme Court Judges (Conditions of Service) Amendment Act,1993 (72 of 1993), Dt. 26th December,1993 Published in Received the assent of the President on December 26. 1993 and published in the Gazette of India. Extra, Part II. Section 1, dated 27th December. 1993. pp. 1-2, SI. No. 123
Supreme Court Judges (Salaries and Conditions of Service) Act,1958
