Central Government specifies the gallantry awards

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....lause (i) of clause (18) of Section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the purposes of the said section, mentioned in column 2 of the table below awarded in the circumstances as mentioned in corresponding column 3 thereof:- Table SI. No. Name of gallantry award Circumstances for eligibility (1) (2) (3)....

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....ect by relevant service headquarters. 10. Nao Sena Medal -do- 11. Vayu Sena Medal -do- 12. Fire Services Medal for Gallantry When awarded for acts of courage or conspicuous gallantry and supported by certificate issued to this effect by the last Head of Department. 13. President's Police and Fire Services Medal for Gallantry -do- 14. President's Fi....