Seeking Clarification on Income Tax Allowances Exemption for Judicial Officials

This query is : Resolved

Vijaya Kumar K S (Querist)
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04 February 2024 I am seeking detailed information on the specific provisions and guidelines governing the taxation of judicial officials' income. I am particularly interested in understanding the allowances that are exempted from income tax, as per the relevant sections of the Income Tax Act.

To provide context to my inquiry, I have thoroughly reviewed the available resources on the official website of the Income Tax Department, but I believe that a direct clarification from the department would be invaluable in ensuring accurate compliance with the prevailing tax regulations.

I have attached Judgement Order copy towards tax free of sumptuary allowance, Medical allowance & Leave encashment allowace to assist in framing my query more precisely.

I kindly request your assistance in providing comprehensive information on the following points:

Clarification on the specific allowances exempted from income tax for judicial officials.
Any recent circulars or notifications that may impact the taxation of judicial officials' income.
Procedures to be followed for availing the aforementioned exemptions.

And also, major number of judicial officials in Karnataka calculating their income tax by deducting allowances (i.e., Sumptuary allowance, medical allowance & Leave encashment allowance including arrears thereon) in Gross salary before showing in computation (Only showing Net salary)

I understand that your time is valuable, and I appreciate any guidance or assistance you can provide to address my queries. If there are specific forms or documentation required to facilitate this process, please inform me, and I will promptly comply.

Thank you for your attention to this matter. I look forward to receiving your response at your earliest convenience.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 February 2024 the sumptuary allowance provided to a judge under Section 23B; (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."
Medical allowance and leave encashment during service is taxable.