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of <h1>Section 10(19) defines operational duties for armed forces' death benefits, including violence, terrorism, and peacekeeping. Certification needed.</h1> Clause (19) of section 10 of the Income-tax Rules, 1962, outlines specific circumstances under which the death of a member of the armed forces, including para-military forces, is considered to occur during operational duties. These include acts of violence, terrorist attacks, actions against extremists, enemy actions during war, peacekeeping missions, border skirmishes, mine operations, and assistance in civil operations like natural calamities and riots. Certification by the relevant department head or service headquarters is required to confirm that the death occurred under these operational circumstances.
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