https://www.taxtmi.com/notifications?id=5281 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. en-us Wed, 09 Feb 2005 00:00:00 +0530 Wed, 23 Jul 2008 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=5281 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. Notifications Income Tax Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/notifications?id=5281