https://www.taxtmi.com/caselaws?id=37199 Section 10(10A)(i) exempts only commuted pension under the Commutation Rules, or a similar scheme where those Rules do not apply. A terminal benefit payable under rule 37A(1)(b) of the CCS (Pension) Rules was held not to qualify because it was not a commutation payment under the Commutation Rules, and the employee remained within that regime. The Court also noted that the provision does not permit double exemption for the same class of civil servants under two different rule sets. The claim for exemption and non-deduction of tax therefore failed. en-us Tue, 19 Dec 1978 00:00:00 +0530 Sat, 27 Mar 2010 13:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37199 Section 10(10A)(i) exempts only commuted pension under the Commutation Rules, or a similar scheme where those Rules do not apply. A terminal benefit payable under rule 37A(1)(b) of the CCS (Pension) Rules was held not to qualify because it was not a commutation payment under the Commutation Rules, and the employee remained within that regime. The Court also noted that the provision does not permit double exemption for the same class of civil servants under two different rule sets. The claim for exemption and non-deduction of tax therefore failed. Case-Laws Income Tax Tue, 19 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37199