EXEMPTIONS - UNION PUBLIC SERVICE COMMISSION, ALLOWANCE & PERQUISITE PAID TO CHAIRMAN/RETIRED CHAIRMAN OR ANY OTHER MEMBER/RETIRED MEMBER OF - NOTIFIED ALLOWANCE & PERQUISITE.

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..... 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following allowances and perquisites for the purposes of the said clause, namely:- (1) in case of serving Chairman and members of Union Public Service Commission :- ( i ) the value of rent free official residence; ( ii ) the value of conveyance facilities including transport allowance; ( iii .....

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