18 March 2011
Income tax Act,1961 does not provide any exemption to any allowance to Judges of Courts in India. However ,judges of Supreme Court and High Court get , certain specific allowance which are also made exempt from tax under different Act. These are
1. Any allowance paid to High Court Judges under section 22A(2) of the High Court Judges(Conditions of Service ) Act ,1954 and
2. Sumptuary allowance given to Supreme Court Judges under section 23B of the Supreme Court Judges (Conditions of Service ) Act 1958 and to High Court Judges under section 22C of High Court Judges(Conditions of Service ) Act ,1954 .
As is clear that the exemption of those allowance are not exempt for any other judges who are not covered under those provision as is given above. So any judge other than High Court and Supreme Court can not claim exemption of House Rent or Sumptuary allowance as tax free.Not even retired judges of High Court or Supreme Court.
CAclubindia
