PART III
AMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991
Amendment of Act 11 of 1991.
144. In the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act, 1991, in section 8, for the words "allowance, provision of rent-free residence and exemption from payment of income-tax on the values of such rent-free residence, conveyance facilities, sumptuary allowance, medical facilities and such other conditions of service", the words "allowance and provision of rent-free residence" shall be substituted with effect from the 1st day of April, 2021.
Notes on Clauses:
Clause 144 seeks to amend section 8 of the Election Commission (Conditions of Service of Election Commissioners and Transaction of Business) Act 1991 relating to other conditions of service.
Section 8 provides for income-tax exemption to the Chief Election Commissioner and other Election Commissioners on the value of rent-free residence, conveyance facilities, sumptuary allowance, medical facilities and other such conditions of service as are applicable to Judge of the Supreme Court under Chapter IV of the Supreme Court Judges (Conditions of Service) Act, 1958 and the rules made there under.
It is proposed to amend the said section so as to do away with the income-tax exemption applicable to the Chief Election Commissioner and other Election Commissioners on the value of rent-free residence, conveyance facilities, sumptuary allowance, medical facilities and other such conditions of service as are applicable to a Judge of the Supreme Court.
This amendment will take effect from the 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years.