Section 10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister

4[ 10A. Exemption from liability to pay income-tax on certain perquisites received by a Minister.— Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the value of rent free furnished residence (including maintenance thereof) provided to a Minister under sub-section ( 1 of section 4 shall not be included in the computation of his income chargeable under the head "Salaries" under section 15 of the Income-tax Act, 1961 (43 of 1961).] rent free furnished residence (including maintenance thereof) provided to a Minister under sub-section (1) 1. Ins. by Act 18 of 2020, s. 2 (w.e.f. 9-4-2020). 2. Ins. by Act 76 of 1985, s. 4 (w.e.f. 26-12-1985). 3. Subs. by Act 2 of 2010, s. 2, for sub-section (1A) (w.e.f. 5-2-2010). 4. Ins. by Act 76 of 1985, s. 5 (w.e.f. 26-12-1985).