73. Substituted by the Finance Act, 2006, w.e.f. 1-4-2007. Prior to its substitution, sub-clause (iii), as amended by the Finance Act, 1997, w.e.f. 1-4-1998, read as under :

“(iii) all other allowances not exceeding two thousand rupees per month in the aggregate received by any person by reason of his membership of any State Legislature or of any Committee thereof, which the Central Government may, by notification* in the Official Gazette, specify in this behalf;”

      *For notified allowances, see Taxmann’s Master Guide to Income-tax Act.