Income Tax Act, 1967.

Relief for houses occupied by clergymen and ministers of religion.

548.—Where a clergyman or minister of any religious denomination occupies a dwelling-house rent free by virtue of his office in such circumstances that the annual value of the house does not fall to be regarded as part of his income, he shall be entitled, on giving notice to the inspector not later than the 30th day of September in any year, or, where the occupation of such clergyman or minister commenced after the 30th day of June, before the expiration of three months after the date of the commencement of such occupation, to require that the annual value of the house, after deducting therefrom the amount of any annual sum payable in respect of such house, shall for all purposes of income tax for that year be treated as earned income of such clergyman or minister.

In this section “annual sum” has the same meaning as in section 18 (3).