Member of Parliament entitled to receive an allowance at the rate of Rs.500/- per month.

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..... at a Member of Parliament shall be entitled to receive, in lieu of additional facilities, an allowance at the rate of Rs.500/- per month. The rule also provides that "additional facilities" means such of the housing, postal, water, electricity, constituency and secretarial facilities as are not covered by any other rule. 2. The Finance Act 1976 has amended section 10(17) of the Income-tax Act 196 .....

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..... facilities, the minimum deduction of Rs.100/- p.m. to be allowed under the Board's Instructions referred to above need not be allowed with effect from 1.9.75. However, in case a claim is made that the actual expenditure incurred is more than Rs.500/- per month then the ITO may examine the evidence adduced and allow such expenses over and above Rs.500/- per month under section 57(iii) of the Income .....

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