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            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.

            <h1>Taxability of ex-gratia: government and public sector ex-gratia for injury or death while on duty is tax-exempt.</h1> Ex-gratia sums received by a person or their heir from Central/State/local government or a Public Sector Undertaking on account of injury to the person or death while on duty are not taxable.

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