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disability pension of an armed force person

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 July 2011 Sir,

I want to know the taxability of disability pension of an armed force person. whether it is exempted or taxable ???

Please advice.

Thanks & regards
Pradeep

22 July 2011 Fully exempt vide the following instruction.

INSTRUCITON NO 2/2002 F. No. 200/51/99-ITAJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi. The 2nd July, 2002.

To,

All the Chief Commissioners of Income - tax,
All the Directors General of Income-tax,


SUBJECT: Exemption from income tax to disability pension “disability element” and “ service element” of a disabled officer of the Indian Armed Forces – Instructions

Sir,

1. Reference have been received in the Board regarding exemptions income tax to disability pension, i.e. “ disability element” and “service element” of a disable officer of the Indian Armed Forces.

2. It appears that field formations in certain cases are not unitary allowing disability pension in spite of Boards – Instruction No 136 dated 14th January, 1970 [F.No.34/3/68-IT(A.I)

3. The matter has been re-examined in the Board and It has been decet to reiterate that the entire disability pension, i.e. “disability element” and “service element” of a disabled officer of the Indian Army Forces contains be exempt from income tax.

3. This may be brought to the notice of all the officers working under

Yours faithfully


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Querist : Anonymous

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Querist : Anonymous (Querist)
23 July 2011 Thanks a lot sir

22 March 2015 How to claim exemption..Under which section sir...

29 March 2015 Please to quote under which section?


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