nbspnbspINCOME TAX INSTRUCTION NO 156CBDT Dated April 13 1970 Sections Referred 56 143 Statute Income  Tax Act 1961 Income from other sources us56 of the ITAct 1961 nbsp Reference is invited to the Boards circular No402067ITAI dated 22nd May 1967 in which it was elucidated that the salary of Rs500 pm received by an MP was not chargeable under the head salaries but as income from other sources us56 of the ITAct 1961 The scope for allowance of expenses in the context of this assessment head for the salary in question was further elucidated in the Boards Circular No402067ITAI dated the 22nd August 1969 2 The ITATDelhi BenchA have since held in their order dated 231269 in ITANo 2567 of 196970 that such salary income is assessable us28 as income from vocation On the basis of legal advice obtained this decision of the Tribunal has not been accepted and a reference to High Court has been authorised Assessment of Income us28 differs materially from assessment us56 eg scope for allowance of expenses us28 is comparatively wider and on the other hand perquisites are also liable to be assessed under this section vide subsection iv thereof there being no corresponding provision us56 3 As the Tribunals above noted decision is being challenged by the Department in reference it may not be followed except in the particular case and the instructions in the Boards above noted two circulars may continue to be generally followed The assessing officers in your charge may please be informed accordingly nbsp