Asadharan Suraksha Seva Praman Patra: Income Tax Notification dated 30.08.2017
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th August, 2017
(INCOME TAX)
S.O. 2830(E).—In exercise of the powers conferred by sub clause (i) of clause (18) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the purpose of the said section, mentioned in column (2) of the Table below, awarded in the circumstances mentioned in corresponding column (3) thereof.
TABLE
| Sl. No. | Name of gallantry award | Circumstances for eligibility |
| (1) | (2) | (3) |
| 1. | Asadharan Suraksha Seva Praman Patra |
When awarded for acts of exceptional courage or conspicuous Gallantry displayed by personnel of Research and Analysis Wing and Director General (Security) and certified to this effect by the Head of the Department concerned. |
[Notification No. 83/2017/F. No. 199/3/2017-ITA-I]
DEEPSHIKHA SHARMA, Director
Sub clause (i) of clause (18) of section 10 of the Income-tax Act, 1961
Section 10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included
……
……
(18) any income by way of—
(i) pension received by an individual who has been in the service of the Central Government or State Government and has been awarded “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award as the Central Government may, by notification in the Official Gazette, specify in this behalf;
Source: Click here to view/download
COMMENTS
Is an ASSPP awardee eligible for tax exemption while in service?
Does an ASSPP awardee get full income tax exemption when in service?