Income Tax Act 2023
Section 87 - Deduction of tax from honorarium of Members of Parliament
(as updated till Finance Act 2024)
Any person responsible for the payment of any sum as an honorarium to a Member of Parliament shall, at the time of making such payment, deduct income-tax applicable to the amount of the honorarium payable at the average rate of tax applicable to the estimated total of the honorarium of the recipient for the said income year.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.