Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Operational duty death relief applies only to specified combat, peacekeeping, disaster, riot, and mine-related circumstances. For the purposes of clause (19) of section 10, death of a member of the armed forces, including para-military forces, in the course of operational duties is confined to specified circumstances such as terrorist or anti-social violence, action against extremists, enemy action in war, peacekeeping deployment abroad, border skirmishes, mine-related operations, and assistance to civil power in natural calamities, rescue work, riots, agitation, or revolts. The death must be certified by the Head of the Department or the service headquarters as occurring in the course of operational duties in one of the specified circumstances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Operational duty death relief applies only to specified combat, peacekeeping, disaster, riot, and mine-related circumstances.
For the purposes of clause (19) of section 10, death of a member of the armed forces, including para-military forces, in the course of operational duties is confined to specified circumstances such as terrorist or anti-social violence, action against extremists, enemy action in war, peacekeeping deployment abroad, border skirmishes, mine-related operations, and assistance to civil power in natural calamities, rescue work, riots, agitation, or revolts. The death must be certified by the Head of the Department or the service headquarters as occurring in the course of operational duties in one of the specified circumstances.
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