 the voluntary surrender of salaries (exemption from taxation) amendment bnl, 1955[as introdt1ciid in lok sabha]  the voluntary surrender of salaries (exemption from taxation) amendment bill,1955 (as introduced in loe suba) a billfurther to amend the voluntary surrender of salaries (exemption from taxation) act, 1950 be it enacted by parliament in the sixth year of the republic of india as follows:-1 this act may be called the voluntary surrender of salaries short title (exemption from taxation) amendment act, 1955 s 2 in the voluntary surrender of salaries (exe~ption from taxa- insertion of lxi of 1950 tion) act, 1950, after section 2, the following section shall be inserted, new section namely: _ - 3· 10 "3 the provisions of section 2 shall apply in relation to any provisions allowances specified in, or determined by, any of the laws of sectilon a   ,  toappyto mentioned in that section which are due to any such person as allowances is referred to therein for any period after the 1st day of april, 1955, as they apply in relation to any salary so specified or determined" statement of objects and reasons the voluntary surrender of salaries (exemption from taxation) act, 1950 provides for the exemption from taxation of a portion of salaries voluntarily surrendered by holders of certain offices specified in section 2 of that act government has been advised that the word "salary" used in this act will not cover sumptuary and other allowances due to the specified persons in order to include such allowances also within the scope of the act, this bill seeks to add a new section 3 providing for the exemption of such allowances surrendered after 1st april, 1955 c d deshmukh new delhi; the 30th novembe1", 1955 - a billfurther to amend the voluntary surrender of salaries (exemption from taxation) act, 19 so the president bas, in pursuance of clause (i) of article 1 17 and clause (i) of article 274 of the constitution of india, recom-~ed to lok sabha the introduction of the bill m n kaul, secretary (sm; c d deshmuieh, ministlf' of finance ) 