Deduction of any portion of the value of rent-free accommodation provided to a Judge of the Supreme Court - Income Tax - 870/CBDT

INSTRUCTION NO. 870/CBDT Dated : August 24, 1975 Section(s) Referred: 17 Statute: Income - Tax Act, 1961 In a reference made to the Attorney General for India the Board has been advised that under the law there is no provision in the Income-tax Act, 1961 for the deduction of any portion of the value of rent-free accommodation provided to a Judge of the Supreme Court in the computation of the Income chargeable to Income-tax under the head "salary". 2. The opinion of the Attorney General printed below, will hold good in respect of assessments of High Court Judges also who are provided with rent-free accommodation. 3. All pending assessments in the cases of High Court Judges should be completed in accordance with the opinion of the Attorney General. In-so-far as completed assessments are concerned, further instructions of the Board may please be awaited. In the meantime you may kindly furnish the information regarding the number of assessments of the High Court Judges which will require reopening in the light of the Attorney General's opinion and tax involved therein by 1st October, 1975.