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 2ndJuly, 2001
To: 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 in spite of Board’s Instruction No 136 dated 14thJanuary 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)
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