Allowances and perquisites to be tax free

Allowances and perquisites to be tax free.-(1) All allowances payable; and

1. (2) furnished residence without payment of rent and other facilities admissible; to the Neta Pratipaksha under this Act shall be exempt from tax and shall be payable by the State Government as if the income accruing therefrom to the Neta Pratipaksha were not his only income for the purposes of calculation thereof.