SUMPTUARY ALLOWANCE TO JUDGES

The One Says:

No.

Your analysis is correct there is an existing exemption of only for High Court and Supreme Court Judges. Following are the provisions:

[b]The Supreme Court judge[/b] draws the fixed salary of Rs.30,000/- per month in addition to periodical Dearness Allowance. He is entitled to Sumptuary Allowance of Rs.3,000/- and House Rent Allowance of Rs.10,000/- per month, if Government quarters is not provided. Both the allowances are free from Income Tax. The Chief Justice is entitled to the salary of Rs.33,000/- per month and Sumptuary Allowance of Rs.4,000/-. Under the provision of Part I of the Supreme Court Judges (Conditions of Service) Act, 1958 as amended by the High Court and Supreme Court Judges (Salaries and Conditions of Service) Amendment Act, 1998, the Chief Justice and other Judges of the Supreme Court, who have completed not less than seven years of service as a Judge in India would get pension. The maximum pension allowed to the Chief Justice is Rs.16,500/- per month and to other Judges is Rs.15,000/- per month. A Judge who is not eligible to receive pension under the above provision will get pension of Rs.64,030/- per annum.

[b]The High Court Judges[/b] are They are entitled to a fixed salary of Rs.26,000/- per month with usual Dearness Allowance and other perquisites like tax-free Sumptuary Allowance of Rs.2,000/- and House Rent Allowance of Rs.10,000/-, if not availed of Government quarters. Chief Justice of the High Court is entitled to a salary of Rs.30,000/- per month and Sumptuary Allowance of Rs.3,000/-. The Sumptuary Allowance is free from Income Tax. He is provided with rent-free furnished quarters. Under the provision of Part I of the High Court Judges (Conditions of Service) Act, 1954 as amended by the High Court and Supreme Court Judges (Salaries & Conditions of Service) Amendment Act, 1998, a Judge who has completed not less than seven years of service is eligible to receive pension at Rs.14,630/- per annum for each completed year of service as Chief Justice and at Rs.11,150/- per annum for each completed year of service as Judge.

The pay structure of [b]Subordinate Judiciary[/b] (including District Courts) varies from State to State. Some of the States have adopted the pay scales of the Central Government and other States have got their own independent pay structure. The following are the States which have adopted Central pay scales: (1) Maharashtra; (2) Gujarat; (3) Delhi; (4) Madhya Pradesh; (5) Goa; (6) Tamil Nadu; (7) Lakshadweep; (8) Haryana; (9) Pondicherry; and (10) Rajasthan The State Governments which have not adopted Central pay scales of 1996, have evolved their own pay structure.

Please don't mind if some information is superfluous. In case you need pay scales from State to State I will provide you with the Schedule ..... let me know.

Any one having other opinions please feel free to add information.

thanks "the one"
plz provide me the exact section number of the income tax act. Actually i referred to the handbook on incime tax by taxmann so i was not able to get the exact section. SO if u have infor reg. the section number or any circular or notification number etc. plz provide me with that. It will be a gr8 help for me.

thnx once again for ur reply.

bye from shivprakash chaurasia
shivprakash_chaurashia @ yahoo.com
mobile no 9826507232

The One Says:

I have a compulsion to help .....   :)

Now to answer you further query:

Under section 295(2)(c) of the Act, the Board is empowered to frame rules for the determination of the value of any perquisite chargeable to tax under the Act in such manner and on such basis as appears to the Board to be proper and reasonable. Under these powers, the Board has prescribed rule 3 for the valuation of the aforesaid perquisites. Further,

The CBDT has clarified that sumptuary allowance, to the extent to which it is deductible in computing salary income, will not form part of ‘salary’ for the purpose of rule 3 - Letter F. No. 35/32/66-IT(B) dated 24-9-1966.

There, that ought to do it ... Enjoy my friend.

plz do not use these type of words "I have a compulsion to help"
if its hurting ur ego or any problem with ur side plz say a no or do not reply.
however i thnx u again.
bye
from shivprakash chaurasia

The One:

Hey buddy I was just being facetious. (as evidenced by the smiley for utter and apparent clarity).

[b]Either you have a [b]serious[/b] attitude problem or you don't understand the English language. Consult a psychiatrist or a dictionary as the case may be urgently.[/b] (Please consult a good dictionary anyway since both your spelling and grammar are atrocious.)

Either way I was just trying to help and even when you are getting my assistance and using facts and information provided by me you still persist responding with malicious annotations. [b]I will refrain from answering  any of your queries in the future. [/b]

I have tried my [b]level best[/b] to forgo your previous ridiculous assertions, now you have crossed the limits, this is the proverbial straw that has broken the camel's back. Consider this our final interaction.

Au Revoir .... pour toujours mon ami.

Hi, Please clarify, whether the sumptuary allowance paid to Highcourt judges is exempted from income tax or not? if exempted as per what provision of income tax Act, it is exempted? kindly clarify

It was pretty useful...

it was helpful..but its exempt u/s 10(45) of the income tax act,1961