Death in operational duties: defines qualifying circumstances and certification requirement for exemption under clause (19) of section 10. The amendment inserts Rule 2BBA specifying qualifying operational circumstances for deaths of armed forces and paramilitary members-such as terrorist attacks, action against extremists, enemy action in international war, peacekeeping deployment, border skirmishes, mine-laying or clearance, explosions, aid to civil power during natural calamities, and quelling agitations-and requires certification by the Head of Department or service headquarters that the death occurred in the course of operational duties for exemption purposes under the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Death in operational duties: defines qualifying circumstances and certification requirement for exemption under clause (19) of section 10.
The amendment inserts Rule 2BBA specifying qualifying operational circumstances for deaths of armed forces and paramilitary members-such as terrorist attacks, action against extremists, enemy action in international war, peacekeeping deployment, border skirmishes, mine-laying or clearance, explosions, aid to civil power during natural calamities, and quelling agitations-and requires certification by the Head of Department or service headquarters that the death occurred in the course of operational duties for exemption purposes under the Income-tax Act.
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