1[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 (43 of 1961).]
1. Subs. by Act 17 of 1990, s. 3, for section 10A (w.e.f. 1-4-1988).
2. Subs. by Act 4 of 2005, s. 2 and the Schedule, for sub-section (2) (w.e.f. 11-1-2005).