Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service

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....ance Department  of  Revenue Central Board of Direct Taxes North Block, New Delhi Dated: 24th June, 2019 Subject: Exemption of service element and disability element of disability  pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service-reg. Under the existing provisions&nb....

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....om tax under the Indian Income ­ Tax Act, 1922″. 2. In furtherance to the above, instruction 136/1970 dated 14.01.1970 in F.No. 34/3/68 IT(AI) and instruction no. 2/2001 dated 02.07.2001 in F.No. 200/51/99-ITA-1 have been issued to clarify that the entire disability pension, i.e. "disability  clement" and "service clement" of a disabled officer of the Indian Armed Forces continue....

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....been invalided for naval, military or air force service on account of bodily disability attributable to  or aggravated by such service. Thus, income-tax exemption under above clause would  be available to all armed forces personnel (irrespective of rank) who have been invalided for such service on account of bodily disability attributable to or aggravated by such service. 5. Further, ....