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of <h1>Judges' Pension Commutation Payments Tax-Exempt Under Income-tax Act Section 10(10A)(i.</h1> Under section 10(10A)(i) of the Income-tax Act, 1961, payments for commutation of pensions received under the Civil Pension (Commutation) Rules are exempt from being included in total income calculations. The Board has clarified that this exemption applies to Judges of the Supreme Court and High Courts, as they are governed by the relevant provisions in the High Court Judges (Conditions of Service) Act, 1954, and the Supreme Court Judges (Conditions of Service) Act, 1958. These Judges can commute up to one-half of their pension into a lump sum, qualifying for the tax exemption under section 10(10A)(i).
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