1[22D.Exemption from liability to pay income-tax on certain perquisites received by a Judge.—Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),—
(a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 22A or the allowance paid to him under sub-section (2) of that section;
(b) the value of the conveyance facilities provided to a Judge under section 22B;
(c) the sumptuary allowance provided to a Judge under section 22C;
2 [(d) the value of leave travel concession provided to a judge and members of his family,]
shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income- tax Act 1961 (43 of 1961).]
(a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 22A or the allowance paid to him under sub-section (2) of that section;
(b) the value of the conveyance facilities provided to a Judge under section 22B;
(c) the sumptuary allowance provided to a Judge under section 22C;
2 [(d) the value of leave travel concession provided to a judge and members of his family,]
shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income- tax Act 1961 (43 of 1961).]
1. Subs. by Act 20 of 1988, s. 3, for section 22D (w.e.f. 1-11-1986).
2. Ins. by Act 2 of 1994, s. 2 (w.e.f. 1-4-1986).