I have a query regarding taxibility of medical allowance payable to district court judges. one of my friend's father is getting Rs.1000 as medical allowance, being district court judge. please, I would be obliged for your valuable advice.
06 February 2012
1. Any allowance paid to High Court Judges under section 22A(2) of the High Court Judges(Conditions of Service ) Act ,1954 and
2. Sumptuary allowance given to Supreme Court Judges under section 23B of the Supreme Court Judges (Conditions of Service ) Act 1958 and to High Court Judges under section 22C of High Court Judges(Conditions of Service ) Act ,1954 .
As is clear that the exemption of those allowance are not exempt for any other judges who are not covered under those provision as is given above. So any judge other than High Court and Supreme Court can not claim exemption of House Rent or Sumptuary allowance as tax free.Not even retired judges of High Court or Supreme Court.