Salary of mps and mlas
Salaries of Judges are taxable under the head salaries because Judges are constitutional functionaries as given in Deoki Nandan Agarwalla vs Union of India(1999) but why salaries of MPs and MLs are taxable under the head other sources instead of salaries as they are also constituional functionaries????/?
Replies (1)
Any Income can be taxed under the head salary only if there is an employer and employee relatioship exist between payer and payee.
Member of parliament and MLAs are elected by public from there respective constituency . They are discharging respective constituency functions, so they cannot be treated as Govt Eployees. Hence there salary cannot be taxed under salary.
If such MP and MLAs acquiring cabinet ot chief ministrial position then they will be treated as govt employee and then there salary will be taxable under head salary.
Article 125 and 221 of our constitution cleary mention that supreme court and high court judges receive salary. As it clearly meantioned there salary is taxaed under Salary
Recent Topics :
- Pan surrender via online
- EPFO Portal Issue – Unable to Save Employee
- Plant & Machinary
- ITC reversal after supplier amended the recipient
- GIFTS TO USEFUL CONTACTS ON FESTIVALS INCOME TAX
- INTEREST ON REFUND OF TDS
- Input tax claim related
- User not found in MCA portal
- GST RATE ON FILM PRODUCTION
- Section 54
Related Topics :
CAclubindia
