Assessment of Supreme court and High court judges-Exemption to official accomodation. - Income Tax - 1402/CBDT

INSTRUCTION NO. 1402/CBDT Dated: June 27, 1981 The high court and supreme court judges Amendment Act, 1980 has been enacted very recently. It has inserted section 22-D in the high court judges Act, 1954 w.e.f. 1-4-75. The new provision exempts from income-tax the value of rent free official residence provided to a judge or House rent allowance paid to him. Similarly the Amendment Act inserted sec. 23-D in the supreme court judges Act, 1958, w.e.f. 1-4-75 exempting the value of rent free official residence provided to a judge of the supreme court, It has been made clear that the exemption from income-tax is not withstanding anything contained in the I.T. Act. Since both the provisions have come into force w.e.f. 1-4-75 completed assessments of judges of the High court and Supreme court for and from assessment year 1975-76 may be rectified suo-motu granting necessary exemption and consequential refunds. In pending assessments the provisions of law explained above may be applied. 2. These instructions may be brought to the notices of all officers working in your charge.