Taxability of Allowances to High Court Judges

This query is : Resolved

niraj (Querist)
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12 September 2024 How are allowances such as House Rent Allowance (HRA), Sumptuary Allowance and Compensatory Allowance to Honourable Judges of High Court judges, previously exempt under the Income Tax Act, treated under the new tax regime?

Is there any specific notification or circular issued by CBDT regarding the treatment of these allowances under the new tax regime? If yes, please provide a copy.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 October 2024 Allowances such as House Rent Allowance (HRA), Sumptuary Allowance, and Compensatory Allowance for Honorable Judges of High Court were previously exempt under the Income Tax Act. However, under the new tax regime, these allowances are taxable.