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7[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;

8[(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).]

High Court Judges (Salaries and Conditions of Service) Act, 1954 Back

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