Sumptuary Allowance – Meaning & Definition
Sumptuary – The word sumptuary means relating to or denoting laws that limit private expenditure on food and personal items.
Sumptuary Allowance – Sumptuary allowance is an allowance paid to various higher rank officials, and elected representatives to meet the expenses incurred on hosting various guests at their residences or work. A sumptuary allowance is intended for giving parties, dinner parties, lunch parties and so on to different people.
Taxability of Sumptuary Allowance
Sumptuary Allowances are non-taxable allowances.
Profits in lieu of salary include a sumptuary allowance. Sumptuary allowance are treated as an entertainment allowance. Accordingly, such allowance received by a person who is in receipt of a salary from the Government to the extent that such allowance is required to be deducted in computing the income chargeable under the head’ salaries’ may be regarded as an allowance exempt and may not be included in the term’ salary’ for the purposes of rule 3
Who receives a Sumptuary Allowance?
Here’s a list of people who receive sumptuary allowance. (Non-exhaustive)
- Chairman of the Council of States
- Speaker of the House of the People
- Deputy Chairman and the Deputy Speaker
- The Chief Justice and each of the other Judges of every High Court
- The Chief Justice of India and other Judges of the Supreme Court
- The Prime Minister
- Cabinet Ministers
- A Minister of State
- Deputy Minister
- The Comptroller And Auditor – General (serving or retired)
- Each Leader of the Opposition in Parliament
- The Chief Election Commissioner And Other Election Commissioners
References: 1. Constituent Assembly Debates On 31 May 1949 Part Ii