Instruction No 2/ 2001
F.No. 200/51/99-ITA.I
Govt of India
Ministry of Finance
Deptt of Revenue
Central Board of Direct Taxes
New Delhi, the 2nd July, 2001
Govt of India
Ministry of Finance
Deptt of Revenue
Central Board of Direct Taxes
New Delhi, the 2nd July, 2001
To :
All Chief Commissioners of Income-Tax
All Directors General of Income-Tax
All Chief Commissioners of Income-Tax
All Directors General of Income-Tax
Subject :
Exemption from Income Tax to disability pension, i.e., “disability element” and “service
element” of a disabled officer of the Indian Armed Forces – Instructions
regarding
Sir,
References have been received in
the Board regarding exemption from Income Tax to disability
pension, i.e., “disability element” and “service element” of a disabled officer of the Indian Armed Forces.
2. It appears that field formations in certain
cases are not uniformly allowing disability pension inspite of
Board’s Instruction No 136 dated 14th January 1970 (F No
34/3/68-II(AI) ).
3. The matter
has been re-examined in the Board and it has been decided to reiterate that the
entire disability pension, i.e, disability element and service element of a
disabled officer of the Indian Armed Forces continues to be
exempt from Income Tax.
4. This may be brought to the notice of all officers
working under you.Yours faithfully
Sd/-
(B
L Sahu)
OSD (ITA-I)
Sir,
ReplyDeleteDo you mean commissioned officer and PBOR both?
K L Stanley John
Income Tax exemption is for all disability pensioners. I am sending some more details to blogger Sir in next comment
ReplyDeleteDear Menon sir
ReplyDeleteI beg to give more info. On exemption
CBDT letter no. F No 200/51/99-ITA 1 dated 06 May 2000.
RBI press release dt 20 Dec 2007. Available on Internet under heading No Income Tax Deduction from Disability Pension
Para 88.3 of Def Pen Payment Inst. 2005 available on internet
i didnt find any press release regarding this under the date mentioned above
DeleteWhether DA on military pension is taxable or not ?
ReplyDeletei am nt getting my disable pension.please help me
ReplyDeleteIf you are based in Delhi, can call me at 09958003977. I am an ex JWO and practicing advocate in Armed Forces Tribunal otherwise you can contact some advocate practicing at regional bench of Armed Forces Tribunal of your area.
DeletePlease post whether special family pensioners and liberalised family pensioners exempted from income tax
ReplyDeleteThis comment has been removed by the author.
ReplyDeleteI Purshottamavachat@gmail.com MOB 7447819066 AT/28/10/13 FROM CGDA ONE THIRD D/O PENSION SANCTION ON 18/9/13 BY DPPW. PL MY MOTHERS PENSION IN sbi.04357@sbui.co.in A/C NO 10324222660 PPO NO C/ENGR/1193/84 MY MOTHERS AGE 84 YRS OLD PL CHANGE OF PPO NO C/ENGR/1193/84 LEELA S.AVACHAT TO bmpune0655@centralbank.co.in A/C NO 3628685355 MY D/O PENSION IS SANCTION PL ON MY NAME P.S.AVACHAT FAMILY PENSION
ReplyDeleteI Purshottamavachat@gmail.com MOB 8446701229 AT/28/10/13 FROM CGDA PPO NO C/ENGR/1193/84 PL TRANSFER JOINT A/C PENSION TO sbi.00455@sbi.co.in A/C NO 20195643563 OR shanipar.pune@bankofindia.co.in A/C NO 051510110005474 PL REPLY MOTHER AGE 84 YRS NOT FELLING WELL PL I PURSHOTTAM S, AVACHAT SON MY NAME IN PPO NO PL
ReplyDeleteYour timely information has helped so many pensioners save on tax and we salute you for your efforts. We would like to extend special discount for our equity tips for our defence personnel.
ReplyDelete