https://www.taxtmi.com/circulars?id=8844 Section 33(1)(mm) exempts property of a deceased member of any police force killed protecting the border. Reserve Armed Constabulary members qualify if their unit was raised by the State Government. Home Guards and civil defence personnel qualify only when called on duty under State Acts or Ordinances that confer the same powers, privileges and protection as police officers; properties of such members who die in action are exempt. Assessing officers are to be notified of this position. en-us Tue, 28 Mar 1972 00:00:00 +0530 Sat, 28 May 2011 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8844 Section 33(1)(mm) exempts property of a deceased member of any police force killed protecting the border. Reserve Armed Constabulary members qualify if their unit was raised by the State Government. Home Guards and civil defence personnel qualify only when called on duty under State Acts or Ordinances that confer the same powers, privileges and protection as police officers; properties of such members who die in action are exempt. Assessing officers are to be notified of this position. Circulars Income Tax Tue, 28 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8844