Amendment status not verified — confirm the current text below against the official source.
1 [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).]