Commutation of pension clarified as fully exempt where a lumpsum paid in lieu of pension qualifies under similar service scheme. The Board accepts the Division Bench ruling that a lumpsum paid under rule 37A as payment in lieu of pension is fully a commutation and therefore the entire commuted amount qualifies for exemption under section 10(10A)(i) of the Income-tax Act, 1961. Instruction No.1191 is withdrawn and pending appeals, revisions and references on this point may be conceded or withdrawn.