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Taxation of MLA Remuneration in Rajasthan by Kashvi Patel is a document available to read on EtoBox.
What is Taxation of MLA Remuneration in Rajasthan about?
1) The document discusses the tax treatment of remuneration received by a Member of the Legislative Assembly (MLA) in India. 2) It determines that the remuneration received by an MLA cannot be considered "salary" under Section 15 of the Income Tax Act since there is no employer-employee relationship between the MLA and the state. 3) Therefore, reimbursement of medical expenses received by the MLA also cannot be considered a taxable "perquisite" under Section 17, which defines salary. The reimbursement is
- Author
- Kashvi Patel
- Language
- EN