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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..... 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 of clause (l) of sub-section 2 of section 297 of the Income­ tax Act, 196 .....

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..... tion 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 continues to be exempt from income tax under the Income-tax Act, 1961. 3. Representations have been received, requ .....

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..... vice. 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, such tax exemption will be available only to armed forces personnel who have been invalided from service on account of bodily disability attrib .....

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