The Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961

Section 3. Provisions of section 2 to apply to allowances

In force · As amended up to 2026-08

3. Provisions of section 2 to apply to allowances. The provision of section 2 shall apply in relation to any allowances due to any such person as is referred to therein for any period after the 31st day of March, 1961 as they apply in relation to his salary.

Source: India Code