 the voluntary surrender of' salaries (exemption from taxation) bill, 1961(to be introduced in lor sabra)  the voluntary surredner of salaries (exemption from taxatoin) bill, 1961 (to be introduced in los: sabha) a bllrlto provide for exempting from tazes on income a portion cyf the salary or allowances pal/a'bie to any person who has in the public interest volunteered to forego it be it enacted by f9rliament in the twelfth year of the republic of india as follows: -i 1 this act may be called the voluntary surrender of salaries short tide (exemption from taxation) act, 1961 5 2 notwithstanding anything contained in the indian income-tax exemption ii of 1933 act, 1922, or in any other law for the time being in force relating to fro~ taxes taxation on income, no income-tax or super-tax shall be payable by :- :en;~c: any person- i of  laries ,urrendered (a) where his salary is paid out of the consolidated fund in favour of 10 of iddia or of the consolidated fund of a state, in respect of ~~­that part of the salary due to him for any period after the 31st day of march, 1961 which he has, by a declaration in writing, volunteered to forego in the public interest: (b) in any other case, in respect of that part of the salary is which is due to him for any period after the 31st day of march, 1961 which has been, in the public interest, surrendered in favour of, and paid to, the central government in accordance with the rules made in this behalf by that govemment; qdd such part of the salary shall not be included in his total income 20 for ~ purposes of any law relating to taxation on income provisions allowances 3 the provisions of section 2 shall apply in relation to any allowances due to any such person as is referred to therein for any period after the 31st day of march, 1961 as they apply in relation to his salary ~':~~es 4 (1) the central government may, by notification in the 5 official gazette, make rules to carry out the purposes of this act (2) every rule idqde under this section shall be laid as soon as may be after it is made before each house of parliament while it is in session for a total period of thirty days, which may bo! comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immedi- 10 ately following, both houses agree in making any modification in the rule or both houses qgree that the rule should not be made, the rule shall thereafter have effect only in buch modified form or be of no effect, as the case may be, so however that any such modi- r 5 fication or armulment shall be without prejudice to the validity (if anything previously done under that rule  repeals (1) the voluntary surrender of salaries (exemption from taxation) act, 1950, is hereby repealed 61 of 1950 (2) notwithstanding such repeal any declaration made under 20 the said act shall be deemed to be a declaration made for the  purposes of this act  statement of objects and reasonsunder the voluntary surrender of salaries (exemption from taxation) act, 1950 a person whose salary is either specified in the second schedule to the constitution or is determined by any central, state or provincial act, is exempted from taxation on income in respect of such part of his salary and allowances \1s is foregone by him in the public interest by a declaration in writing the object of the present bill is to extend the scope of this exemption to all salaried employees, whether in government or private employmei1t in respect of rolaries and allowances due for any period after the 31st march, 1961 morarji r desai new delhi; the 5th august 1961  memorandum regarding delegated legislationclause 4 of the bill emp'owers the central government to make rules for carrying out the purposes of the act the rules would relate, inte1" alia, to matters such as the manner in which a plrt of the salary and allowances may be surrendered in favour of, and paid to, the central government in the case of persons referred to in clause 2 (b) these matters are of a routine nature 2 the delegation of legislative power is thus of a normal character a bill to provide for exempting from taxes on income a portion of the salary or allowances payable to any person who has in the public interest volunteered to forego it the president has, in pursuance of clause (i) of article 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shn morarji desai, minister of finance) 