Section 9A — Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition

Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the value of rent free furnished residence (including maintenance thereof) provided to a Leader of the Opposition under sub-section (1) of section 4 shall not be included in the computation of his income chargeable under the heading “Salaries” under section 15 of the Income-tax Act, 1961.]