The proposal also seeks to withdraw similar income tax exemptions that had been extended to the Chairman, UPSC and its Members.

The Centre has decided to withdraw income tax exemptions extended to the Chief Election Commissioner and the two other Election Commissioners on the value of their rent-free residences, conveyance facilities, sumptuary allowance and medical facilities.

The proposal, contained in the Finance Bill, introduced in the Lok Sabha on Saturday, also seeks to withdraw similar income tax exemptions that had been extended to the Chairman, Union Public Service Commission (UPSC) and its Members.

In the case of the CEC and the two Election Commissioners, the Government has decided to make taxable all benefits extended to them as are applicable to a Judge of the Supreme Court under Chapter IV of the Supreme Court Judges (Conditions of Service) Act, 1958, and associated rules.

Under the 1958 Act, each Judge of the Supreme Court is entitled to an official car and 200 litres of fuel every month or the actual consumption of fuel per month, whichever is less, and a sumptuary allowance of ₹34,000 per month. Now, the CEC and the two Election Commissioners will have to pay income tax on this from the assessment year 2021-22.

It was not immediately known why the Government has chosen to make taxable the benefits extended to the CEC, the other two Election Commissioners as well as the Chairman and Members of the UPSC.