Notification No. 49/2011

Section 10(45) of the Income-tax Act, 1961 - Exemptions - Union Public Service Commission, Allowance & Perquisite Paid to Chairman/retired Chairman or ANY Other Member/retired Member of - Notified Allowance & Perquisite

What this is

Notification No. 49/2011 was published on 6 September 2011. Its subject is Section 10(45) of the Income-tax Act, 1961 - Exemptions - Union Public Service Commission, Allowance & Perquisite Paid to Chairman/retired Chairman or ANY Other Member/retired Member of - Notified Allowance & Perquisite.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.10	s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 10(45) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - UNION PUBLIC SERVICE COMMISSION, ALLOWANCE & PERQUISITE PAID TO CHAIRMAN/RETIRED CHAIRMAN OR ANY OTHER MEMBER/RETIRED MEMBER OF - NOTIFIED ALLOWANCE & PERQUISITE
NOTIFICATION NO. 49/2011 [F.NO. 149/113/2008-SO (TPL)] SO 2045(E), DATED 6-9-2011
In exercise of the powers conferred by clause (45) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following allowances and perquisites for the purposes of the said clause, namely:—
(1) in case of serving Chairman and members of Union Public Service Commission :—
(i) the value of rent free official residence;
(ii) the value of conveyance facilities including transport allowance;
(iii) the sumptuary allowance;
(iv) the value of leave travel concession provided to a serving Chairman or member of the Union Public Service Commission and members of his family;
(2). in case of the retired Chairman and retired members of the Union Public Service Commission :—
(i) a sum of maximum Rs. 14,000 per month for defraying the service of an orderly and for meeting expenses incurred towards secretarial assistance on contract basis;
(ii) the value of a residential telephone free of cost and the number of free calls to the extent of 1500 per month (over and above the number of free calls per month allowed by the telephone authorities).
2. This notification shall come into force retrospectively w.e.f. 1st day of April, 2008.
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On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 50/2011 · Notification No. 48/2011 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.