How will the remuneration received by Chief Ministers be treated and taxed in income tax?

Chief Ministers' pay and allowances are treated as Salary Income under the Income Tax Act in India and taxed accordingly. Section 15 of the Income Tax Act governs the taxation of salaries, including those of Chief Ministers. While Article 164 of the Indian Constitution deals with Chief Ministers' appointments and terms of office, it does not address taxation directly. 

Chief Ministers may qualify for exemptions under Section 10(17A) of the Income Tax Act, subject to specific conditions. Additionally, they may be eligible for deductions under various sections of the Income Tax Act, such as HRA or contributions to savings schemes like PPF or NPS.​