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of <h1>Government Amends Income-Tax Act to Remove 'to Civilians' from Gallantry Awards Eligibility, Effective January 29, 2001.</h1> The Central Government has amended Notification No. S. O. 1048(E) dated November 24, 2000, under the Income-tax Act, 1961. This amendment, specified in Notification No. 81(E) dated January 29, 2001, involves the removal of the words 'to civilians' from the eligibility circumstances column in the table against serial numbers 1, 2, and 3. This change pertains to the specification of gallantry awards in accordance with sub-clause (i) of clause (18) of section 10 of the Act, as administered by the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes).
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