President salary

the money payable to the president of India is not a "salary". the act specifying the required provisions does not term it as salary but its "emoluments". 

however, sec 17(1) of the income tax act specifies taxability on "salary" 

hence not taxed.

Every individual drawing salary,remuneration etc. Is liable to pay tax unless such income is specially exempt from tax.

There is an inclusive definition of salary given in the income tax act. So, saying "Emoluments" does not come under the definition of salary is wrong if we consider the meaning of "emoluments" provided in rule 9 of the fundamental rules which read as follows. 

 ¹[The expression `emoluments' means basic pay as defined in Rule 9 (21) (a) (i) of the Fundamental Rules which a Government servant was receiving immediately before his retirement or on the date of his death ; and will also include non-practising allowance granted to medical officer in lieu of private practice.]

Further, there is no where mentioned in the income tax act that the income of President is TAX FREE/Exempt from tax.

However,there is no relationship of employer and employee in this case.Hence, remuneration received by President is taxable under the head "income from other sources". 

Hope it clears your doubt.Please correct me if i am wrong. Thanks.

Originally posted by : Atul D
	Suraj Dora ji...the same thing I am thinking about..but why in text books or on various forams it is said that president's salary is non taxable..? plz clarify 🙏

Please share the source of text book.I have never come across any book which says President salary is non taxable. Sometimes what we see on forums are individual opinion which may have flaws. Again this is my opinion. 🙏

Please read this article which has taken the correct legal view,and says President salary is taxable.Applicable tax rate and surcharge will vary according to the quantum of his total income from all five heads of income.  

https://www.thequint.com/news/law/is-president-ram-nath-kovind-actually-paying-2-lakh-seventy-five-thousand-as-income-tax

Originally posted by : Atul D
	Thanks a lots Suraj Ji...🙏 for clearing my doubts..plz tell me one another thing what is the tax treatment of president's other perks besides his salary of 5 lakhs..?

Tax treatment of Perquisites will be governed by the provisions of Section 17 as applicable to normal assessee. But the only difference is income will not be taxed under "salary head" but "income from other sources".

President and PM will be treated just the same I think and since their wages are low, they might get royalties?