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of <h1>'Asadharan Suraksha Seva Praman Patra' Award Exempt from Income Tax u/s 10(18) of Income-tax Act.</h1> The Central Government, under sub-clause (i) of clause (18) of section 10 of the Income-tax Act, 1961, specifies the gallantry awards exempt from income tax. Notification No. 83/2017, dated 30th August 2017, identifies the 'Asadharan Suraksha Seva Praman Patra' as a qualifying award. This award is granted for acts of exceptional courage or conspicuous gallantry by personnel of the Research and Analysis Wing and Director General (Security), with eligibility certified by the respective Head of Department.
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