Sunday, 13 July 2014

IT Exemption - Disability Element and Service Element

Instruction No 2/ 2001

F.No. 200/51/99-ITA.I
Govt of India
Ministry of Finance
Deptt of Revenue
Central Board of Direct Taxes
New Delhi, the 2nd July, 2001

To :
All Chief Commissioners of Income-Tax
All Directors General of Income-Tax


Subject : Exemption from Income Tax to disability pension, i.e., "disability element" and "service element" of a disabled officer of the Indian Armed Forces –Instructions regarding

Sir,
1. References have been received in the Board regarding exemption from Income Tax to disability pension, i.e., "disability element" and "service element" of a disabled officer of the Indian Armed Forces.


2. It appears that field formations in certain cases are not uniformly allowing disability pension inspite of Board's Instruction No 136 dated 14th January 1970 (F No 34/3/68-II(AI) ). 

3. The matter has been re-examined in the Board and it has been decided to reiterate that the entire disability pension, i.e, disability element and service element of a disabled officer of the Indian Armed Forces continues to be exempt from Income Tax. 


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



                                                                                                              Yours faithfully 
                                                                                                                     Sd/- 
                                                                                                               (B L Sahu) 
                                                                                                                OSD (ITA-I) 

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