Section(s) Referred: 10 ,10(17) ,10(17)(iii)
Statute: INCOME TAX
Date of Issue: 3/10/1997
In exercise of the powers conferred by sub-clause (iii) of clause (17) of section 10 of the Income-tax Act, 1961 (43 of 1961), and in supersession of notification number S. O. 3363, dated 7th December, 1996, of the Government of India in the Ministry of Finance, the Central Government hereby notifies the Constituency Allowance received by the Members of Madhya Pradesh State Legislature to the extent of rupees two thousand only per month for the purpose of the said sub-clause. This notification will be effective from 1-4-1997.
[Notification No. 10430/F. No. 200/134/93-ITA-I