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Allowance to High Court and Supreme Court Judges  January 7, 2019


Allowance to High Court and Supreme Court Judges-

The following allowances are not chargeable to tax : 


-Any allowance paid to High Court Judges under section 22A(2) of the High Court Judges (Conditions of Service) Act, 1954 is not chargeable to tax. 


-Sumptuary allowance given to High Court Judges under section 22C of the High Court Judges (Conditions of service) Act, 1954 and to Supreme Court Judges under section 23B of the Supreme Court Judges (conditions of service ) Act, 1958 is not chargeable to tax .