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Salaries and Allwoances of Officers of Parliament (Amendment) Act, 1990 - ACT NO 17 OF 1990 - Income TaxExtract Salaries and Allwoances of Officers of Parliament (Amendment) Act, 1990 Notification Number: ACT NO 17 OF 1990 Dated 01/04/1988 (No. 17 of 1990) [Received the assent of the President on 3rd June, 1990.] An Act further to amend the Salaries and Allowances of Officers of Parliament Act, 1953. Be it enacted by Parliament in the Forty-first Year of the Republic of India as follows:-- 1. Short title and commencement.-- (1) This Act may be called the Salaries and Allowances of Officers of Parliament (Amendment) Act, 1990. (2) It shall be deemed to have come into force on the 1st day of April, 1988. 2. Amendment of section 3.-- In section 3 of the Salaries and Allowances of Officers of Parliament Act, 1953 (20 of 1953) (hereinafter referred to as the principal Act), in sub-section (1), the following shall be inserted at the end, namely:-- "and an allowance for each day during the whole of his term as the Chairman at the same rate as is specified in section 3 of the Salary, Allowances and Pension of Members of Parliament Act, 1954 (30 of 1954), with respect to members of Parliament". 3. Substitution of new section for section 10A.-- For section 10A of the principal Act, the following section shall be substituted, namely:-- "10A. Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament.-- Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),-- (a) in computing the total income of a previous year of the Chairman of the Council of States, any income by way of an allowance referred to in sub-section (1) of section 3 shall not be included; (b) the value of rent free furnished residence (including maintenance thereof) provided to an officer of Parliament 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."
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