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        Case ID :
        Income Tax

        Amendment in Notification No S. O. 1048(E), dated the 24th November, 2000 - 81(E) - Income Tax

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        Gallantry awards specification expands eligibility by removing civilian-only limitation under Income-tax Act notification amendment provision. Specification of gallantry awards under clause (18)(i) of section 10 is amended by deleting the words 'to civilians' from the Table entries for the first three serial numbers in the earlier notification S. O. 1048(E), thereby revising the eligibility description used to identify awards for the purposes of the section.
                      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.

                            Gallantry awards specification expands eligibility by removing civilian-only limitation under Income-tax Act notification amendment provision.

                            Specification of gallantry awards under clause (18)(i) of section 10 is amended by deleting the words "to civilians" from the Table entries for the first three serial numbers in the earlier notification S. O. 1048(E), thereby revising the eligibility description used to identify awards for the purposes of the section.


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