Remuneration received by a Member of Panchayat
Querist : Anonymous
Whether the remuneration and allowances received by a Member of Panchayat is taxable? If exempt, kindly indicate the section of the Act.
Querist : Anonymous
📌 Section 10(17) of the Income Tax Act, 1961:
This section provides exemption for the following:
"Any allowance or perquisite paid to:
(i) the Chairman of a House of Parliament,
(ii) the Leader of the Opposition in Parliament, or
(iii) a Member of Parliament or a Member of the Legislature of any State or Union Territory,**
shall not be included in total income."
✅ Interpretation:
Members of Parliament (MPs) and Members of Legislative Assemblies (MLAs) are specifically covered under Section 10(17).
Members of Panchayats are not mentioned in this section.
❌ Conclusion:
You cannot claim exemption under Section 10(17) for remuneration or allowances received by a Panchayat Member.
There is no specific exemption provided under the Income Tax Act for such remuneration (as of current understanding up to 2024).
Therefore, the income is taxable under the head "Income from Other Sources" or "Salary" depending on the nature of the relationship.
📎 Additional Note:
In some states, Panchayat Members may receive honorariums or sitting fees. These are generally not treated as salary, but rather as other income, and taxable accordingly.
If the person is receiving a consolidated amount for services and it's not in the nature of reimbursement, it is likely taxable.
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