sumputary allowances given to Judges is exempt or not?
darshan
(Querist) 05 March 2010
This query is : Resolved
Sir, please tell me that, the Sumputary allowance given to judges for incurring expenses on Hospitality is exempt or not? and also washing allowance is exempt or not?
under Income tax Act 1961.
darshan
(Querist) 05 March 2010
For filling of e-tds return in form no. 24Q by electronically DDo code no. and PAO no. of the employer is must or not?
A V Vishal
(Expert) 05 March 2010
Chapter IV of High Court Judges (Salaries & Conditions of Service) Act, 1954
Travelling allowances to a Judge.
22. Every Judge shall receive such reasonable allowances to reimburse him for expenses incurred in travelling on duty within the territory of India and shall be afforded such reasonable facilities in connection with travelling as may, from time to time, be prescribed.
Facility of rent-free houses.
22A. (1) Every Judge shall be entitled without payment of rent to the use of an official residence in accordance with such rules as may, from time to time, be made in this behalf.
(2) Where a Judge does not avail himself of the use of an official residence, he may be paid every month an allowance of ten thousand rupees.
Conveyance facilities.
22B. Every Judge shall be entitled to a staff car and two hundred litres of fuel every month or the actual consumption of fuel per month, whichever is less.
Sumptuary allowance.
22C. The Chief Justice and each of the other Judges of every High Court shall be entitled to a sumptuary allowance of three thousand rupees per month and two thousand rupees per month, respectively.
Exemption from liability to pay income-tax on certain perquisites received by a Judge.
22D. Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),
(a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 22A or the allowance paid to him under sub-section (2) of that section;
(b) the value of the conveyance facilities provided to a Judge under section 22B;
(c) the sumptuary allowance provided to a Judge under section 22C;
(d) the value of leave travel concession provided to a Judge and members of his family,
shall not be included in the computation of his income chargeable under the head Salaries under section 15 of the Income-tax Act, 1961.
Guest
(Expert) 05 March 2010
I do agree with Mr Vishaal
A V Vishal
(Expert) 05 March 2010
For filling of e-tds return in form no. 24Q by electronically DDo code no. and PAO no. of the employer is must or not?
Ans In the Government Accounting System, each DDO (Drawing & Disbursement Officer) is associated with a specific Accounts Officer (AO), who processes the bills prepared by the DDO. TDS/TCS Book Adjustment Form (e-TBAF) is a single quarterly statement where the AO will consolidate the payment details from each of the DDO, for each month, for each type of deduction/collection (TDS-Salary/ TDS-Non Salary/ TDS- Non Salary Non Residents/ TCS) separately.
Every AO is required to file e-TBAF for every quarter for every type of deduction/ collection i.e. TDS-Salary / TDS Non-Salary / TDS-Non Salary Non-Residents / TCS.
Every Accounts Officer (AO) who processes the bills prepared by the DDO has to furnish the quarterly e-TBAF.
Accounts Officer Identification Number (AIN) is a seven digit unique identification number issued by the Directorate of Income Tax (Systems), Delhi, to each Accounts Officer (AO). It is mandatory for an AO to have an AIN for submitting the e-TBAF.
In order to obtain AIN, an AO is required to send his details together with the details of the DDOs associated with him to the ‘Directorate of Income Tax (Systems), at ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055. This information is required to be sent as per Annexure III to the e-TBAF manual.
Income Tax Department will send a letter to the Accounts Officer, giving details of AIN allotted to him.
It is mandatory for every Accounts Officer to file e-TBAF in electronic format only.
Any change in the details of DDOs associated to the AO shall be communicated by the AO to DIT (Systems) in the format as per Annexure IV of the e-TBAF manual.
Raj Kumar Makkad
(Expert) 06 March 2010
Nothing to add in the detailed reply of vishal
darshan
(Querist) 06 March 2010
Sir I want to know that a Judge of Junior Division and JMFC can claim exemption for sumputary allowance and washing allowance under Income Tax or not?
Because from above detailed information of Mr.A.V. Vishal sir,
as per
sec. 22C. The Chief Justice and each of the other Judges of every High Court shall be entitled to a sumptuary allowance of three thousand rupees per month and two thousand rupees per month, respectively.
So please explain in details about JMFC/ Civil Judge Junior Division.
Kumar Thadhani
(Expert) 06 March 2010
Your query is already replied by expert Mr. Vishal.
Vineet
(Expert) 06 March 2010
Dear Mr Darshan
The exemption allowed u/s 22D of High Court Judges (Conditions of Service) Act is limited to only sitting chief justice and other judges of High Courts and cannot be extended further. So the Junior Division Judges and other judges cannot claim this exemption.
Please refer to AP High Court Decision in the writ filed by Late Justice Challa Kondaiah reported in 252 ITR 854.
