3[10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.-

Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the value of rent free furnished residence (including maintenance thereof) provided to a Minister 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. Ins. by Act 76 of 1985, s. 4 (w.e.f. 26-12-1985).

2. Subs. by Act 2 of 2010, s. 2, for sub-section (1A) (w.e.f. 5-2-2010).

3. Ins. by Act 76 of 1985, s. 5 (w.e.f. 26-12-1985).

4. Subs. by Act 37 of 1977, s. 2, for section 11 (w.e.f. 9-12-1977).