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Whether sumptuary allowance and medical allowance paid to an Judicial officer/Judge of Subordinate Court ie., Munsiff Magistrate & Civil Judge (Sr.Dn.) & J.M.F.C., is liable for Income-tax or not. If not what is the rule or Section providing such relaxation. PRASAD C, ChikmaglurIncome tax Act does not provide any exemption to any allowance to Judges…

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