Tax exemption for gallantry awards where awards recognize exceptional courage and are certified by the head of department. Notification specifies specified gallantry awards qualify for income-tax exemption when awarded for acts of exceptional courage or conspicuous gallantry and certified as such by the Head of the Department; the instrument names the award and makes departmental certification an operative precondition to the tax status.
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.
Tax exemption for gallantry awards where awards recognize exceptional courage and are certified by the head of department.
Notification specifies specified gallantry awards qualify for income-tax exemption when awarded for acts of exceptional courage or conspicuous gallantry and certified as such by the Head of the Department; the instrument names the award and makes departmental certification an operative precondition to the tax status.
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