Gallantry awards specified for tax recognition when conferred for qualifying acts, with certification required where indicated. Specifies a list of gallantry awards for the purposes of clause (i) of clause (18) of Section 10 of the Income tax Act, identifying awards and the circumstances for recognition. It covers military and civilian decorations, life saving civilian awards, police, security force, fire service and home guard medals. Eligibility is tied to conferment for acts of gallantry, courage or conspicuous gallantry, and certain awards require certification by the head of the relevant department or service headquarters to confirm the qualifying acts.