I salute the
social media warriors. It keeps me busy trying to find
out Facts and Truth.
They don’t
check what they receive before they forward with that cliché ‘forwarded as
received’, just like those in Tennyson’s Charge of the Light Brigade.
“Forward, the Light Brigade!”
Was there a man dismayed?
Not though the soldier knew
Someone had blundered.
Theirs not to make reply,
Theirs not to reason why,
Theirs but to do and die.
Into the valley of Death
Rode the six hundred.
Thank you for the WhatsApp messages by
the dozen about a petition for exemption from Income Tax on pensions because
MPs are getting exemption.
And Pension
is Deferred Wage. However the Nakara judgment called it Deferred Compensation
at Head note, Para 3 (ii)
The
pension payable to a government employee is earned by rendering long and
efficient service and therefore can be said to be a deferred portion of the
compensation for service rendered.
And all deferred compensation is taxable by law – more so as
commuted value of pension and gratuity etc are not taxable.
Below are the
results of a brief exploration into the annals of the matter.
More
enlightened persons may wish to educate me with references so that I read and
be more enlightened.
Source: - lawmin.nic.in/ld/P-ACT/1954/A1954-30.pdf
Inserted by “THE SALARY, ALLOWANCES AND PENSION OF MEMBERS OF
PARLIAMENT (AMENDMENT) ACT, 2000 No. 17 of 2000 [7th June, 2000]
Section 8 A. Pension
1[Pension.
2[6(1) With effect from the 18th day of
May, 2009, there shall be paid a pension of twenty thousand rupees per mensem
to every person who has served for any period as a Member of the Provisional
Parliament or either House of Parliament:
Provided
that where a person has served as a Member of the Provisional Parliament or
either House of Parliament for a period exceeding five years, there shall be
paid to him an additional pension of fifteen hundred rupees per mensem for
every year served in excess of five years.
Explanation.—For
the purpose of this sub-section, “Provisional Parliament” shall include the
body which functioned as the Constituent Assembly of the Dominion of India
immediately before the commencement of the Constitution.’]
3[(1A)
***]
(2)
Where any person entitled to pension under sub-section (1),-
(i)
is elected to the office of the President or Vice-President or is appointed to
the office of the Governor of any State or the Administrator of any Union
territory; or
(ii)
becomes a member of the Council of States or the House of the People or any
Legislative Assembly of a State or Union territory or any Legislative Council
of a State or the Metropolitan Council of Delhi constituted under section 3 of
the Delhi Administration Act, 1966; or
(iii)
is employed on a salary under the Central Government or any State Government or
any corporation owned or controlled by the Central Government or any State
Government, or any local authority or becomes otherwise entitled to any
remuneration from such Government, corporation or local authority. such person
shall not be entitled to any pension under sub-section (1) for the period
during which he continues to hold such office or as such member, or is so
employed, or continues to be entitled to such remuneration: Provided that where
the salary payable to such person for holding such office or being such member
or so employed, or where the remuneration referred to in clause (iii) payable
to such person, is, in either case. less than the pension payable to him under
sub-section ( 1 ), such person shall be entitled only to receive the balance as
pension under that sub-section.
4[(3)
where any person entitled to pension under sub-section (1) is also entitled to
any other pension, such person shall be entitled to receive the pension under
sub-section (1) in addition to such other person.]
(4)
In computing the number of years, for the purposes of sub-section (1), the
period during which a person has served as a Minister as defined in the
Salaries and Allowances of Ministers Act, 1952 5[as an
Officer of Parliament] as defined in the Salaries and Allowances of Officers of
Parliament Act,1953, (other than the Chairman of the Council of States) [for as
a Leader of the Opposition as defined in the Salary and Allowances of Leaders
of Opposition in Parliament Act, 1977or has served in all or any two of such
capacities] by virtue of his membership in the House of the People or in the
Council of States shall also be taken into account.]
——————–
1. Inserted by the Salaries and Allowances of
Members of Parliament (Amendment) Act. 1976 (105 of 1976). section 7
(9-1-1976).
2. Subs. by Act No. 40 of 2006 w.e.f. 12-9-2006.
3. Omited by Act No. 40 of 2006 w.e.f. 12-9-2006.
4. Substituted for ” g [1A) With effect from the
commencement of the Salary, Allowances and Pension of Members of Parliament
(Amendment) Act, 1988, there shall be paid a pension of five hundred rupees per
menses to the spouse, if any, or dependant of any member who dies during his
term of office as such member, for a period of five years from the date of his
death.] “, vide The Salary, Allowances and Pension of Members of Parliament
(Amendment) Act, 1998 (28 Of 1998), Dt. August 20,1998 Published in Received
the assent of the President on August 20, 1998 and published in the Gazette of
India, Extra., Part II, Section 1, dated 20th August, 1988. 1-3, No.43
5. Inserted, the words “one hundred and fifty
rupees” by the Salary, Allowances and Pension of Members of Parliament
(Amendment) Act (48 of 1993), section 2 (9-6-1993).
6. Subs. by Act 37 of 2010 w.e.f. 37 of 2010
Section 8 AA. Travel facility to ex-members
1[Travel
facility to ex-members. With effect from the 18th day of January, 1999, every
person who is not a sitting member but has served for any period as a member of
either House of Parliament shall be entitled along with a companion to travel
in any train by any railway in India in air-conditioned two-tier class without
payment of any charges on the basis of an authorisation issued for this purpose
by the Secretariat of either House of Parliament, as the case may be.”]
2[(2)
Every person who is not a sitting member but has served for any period as a
member from the Andaman and Nicobar islands or the Lakshadweep, shall be
entitled to travel by the highest class of accommodation in any steamer sailing
between the Andaman and Nicobar Islands or, as the case may be, the Lakshadweep
and the main land territory of India in addition to the facilities available to
such member under subsection (1), without payment of any charges on the basis
of an authorisation issued for this purpose by the Secretariat of either House
of Parliament.]
——————–
1. The Salary, Allowances and Pension of Members of Parliament
(Amendment) Act, 1999 (16 Of 1999), Dt. March 22,1999 Published in Received the
assent of the President on March 22, 1999 and published in the Gazette of
India, Extra., Part II, Section I, dated 22nd March, 1999, pp. 1-3, No. 21
2. Ins. by Act No. 40 of 2006 w.e.f. 12-9-2006.
Section 8 AC. Family pension
1[Family
pension. (1) On the death of a member of either House of Parliament during his
term of office, his spouse, if any, or dependent of such member shall be paid
during the remaining period of life of such spouse or, as the case may be, such
dependent so long as such dependent continues to be a dependent within the
meaning of clause {ad) of Section 2, family
pension equivalent to one-half of the pension which such number of Parliament
would have received had he retired (emphasis supplied):
Provided
that no such family pension shall be payable to a dependent if such dependent
is a sitting member of Parliament or is drawing pension under Section 8-A.
(2)
The family pension payable under sub-section (1) shall also be payable to the
spouse or dependent of a person who was a member of either House of Parliament
or the Provisional Parliament at any time before the commencement of the
Salary, Allowances and Pension of Members of Parliament (Amendment) Act, 2006
and died after serving as such member:
Provided
that such spouse or dependent is not drawing any pension under this Act or is
not entitled to draw family pension under the proviso to sub-section (1):
Provided
further that no person shall be entitled to claim arrears of any family pension
under this sub-section in respect of a period before the commencement of the
Salary, Allowances and Pension of Members of Parliament (Amendment) Act, 2006.
Explanation.-For
the purposes of this section, “Provisional Parliament” shall include the body
which functioned as the Constituent Assembly of the Dominion of India
immediately before the commencement of the Constitution.]
——————–
1. Ins. by Act No. 40 of 2006 w.e.f. 12-9-2006.
Section 9. Power to make rules
(1)
For the purpose of making rules under this section, there shall be constituted
a Joint Committee of both Houses of Parliament consisting of five members from
the Council of States nominated by the Chairman and ten members from the House
of the People nominated by the Speaker.
(2)
The Joint Committee constituted under sub-section (I) shall elect its Chairman
and shall have power to regulate its procedure.
2[2A]
A Member of the Joint Committee shall hold office as such member for one year
from the date of his nomination and any casual vacancy in the Joint Committee
may be filled by nomination by the Chairman of the Council of States or the
Speaker of the House of the People, as the case may be.
Explanation.– In the case of a Member of a Joint Committee holding office as such
immediately before the commencement of the Salaries and Allowances of Members
of Parliament (Amendment) Act. 1958. the period of one year shall be computed
from the date of such commencement.]
(3)
The Joint Committee constituted under sub-section (1) may 3[after
consultation with the Central Government] make rules’ to provide for all or any
of the following matters, namely :-
(a)
the routes for the performance of any journey;
(b)
the manner in which fractions of a day shall be dealt with for purpose of
determining the daily allowance admissible for that day;
(c)
the travelling allowance admissible where a member is provided with free
transit for the whole or any part of a journey 4[and the
reduction of the daily allowance where a member is provided with free board or
lodging at the expense of the Government or a local authority;]
“(cc)
the rate at which road mileage shall be paid under sub-clause (ii) of clause
(c) of sub-section (1) of section 4-;
(d)
the travelling allowance admissible where the place from which a member
commences his journey or to which he returns is not his usual place of
residence;
(dd)
the travelling allowance admissible in respect of journeys performed by any
vessel where there is no regular steamer service;
(ddd)
the traveiling and daily allowances admissible for journeys performed by a
member in the course of a lour outside India undertaken in connection with his
duties as such member;
(e)
the form in which certificates, if any, shall be furnished by a member for the
purpose of claiming any allowance under this Act:
“(ee)
the form in which certificates, if any, shall be furnished by any person for
the purpose of claiming any pension under this Act.”
(f)
the constituency allowance and medical and other facilities mentioned
insections 8-and the amount to be paid in cash in lieu of such facilities;
(ff)
the amount which may be paid by way of repayable advance for the purchase of
conveyance; the rate of interest thereon and the mode of recovery of such
amount and interest thereon; and.
(g)
general for regulating the payment of 1[daily and travelling
allowances and pension under this Act.
(4)
Any rules made under sub-section (3) shall not take effect until they are
approved and confirmed by the Chairman of the Council of States and the Speaker
of the House of the People and are published in the Official Gazette, and such
publication of the rules shall be conclusive proof that they have been duly
made,
——————–
1. Inserted by the Salaries and Allowances of
Members of Parliament (Amendment) Act, 1958 (LV of 1958). Section 8
(30-12-1958).
2. Inserted by the Salary, Allowances and Pension of
Members of Parliament (Second Amendment) Act, 1982(61 of 1982), section 4
(6-11-1982).
3. Inserted by the Salaries and Allowances of
Members of Parliament (Amendment) Act, 1976 (105 of 1976). Section 8(a)
(9-9-1976).
4. Substituted by the Salaries, Allowances and
Pension of Members of Parliament (Amendment) Act (74 of 1985). Section 8
(26-12-1985).
Exemption from Income
Tax – Please see Section 10 of the
Finance Act 2017
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