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Income Tax Exemption under Section 10(19A) of Income Tax Act, 1961


Eligible Assessee

Any Ruler (individual)


Nature of Income

Annual value of any palace/s in occupation of such ruler




Amount Exempt

Entire amount


Conditions laid down for Tax Exemption
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.

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