Any Ruler (individual)
Nature of Income
Annual value of any palace/s in occupation of such ruler
Conditions laid down for Tax
The annual value of such palace/s was exempt from income tax before the commencement of constitution (Twenty Sixth Amendment) Act, 1971 on account of provisions of merged states (Taxation Concessions) Order, 1949 or Part B States (Taxation Concessions) Order, 1950 or Jammu and Kashmir (Taxation Concessions) Order, 1958.