In force · As amended up to 2026-08
5. Repeal.
(1) The Voluntary Surrender of Salaries (Exemption from Taxation)
Act, 1950 (61 of 1950), is hereby repealed.
(2) Notwithstanding such repeal any declaration made under the said Act shall be deemed to be a
declaration made for the purposes of this Act.
Source: India Code