Exemption from Income Tax- Service Element and Disability Element of Disability Pension granted to disabled personnel of Armed Forces who have been invalided out on account of Disability attributable to or aggravated by Military/AF.Navy service.
Principal Controller of Defence Accounts (Pensions)
Allahabad
CIRCULAR No.210
No.AT/Tech/228/Vol-IX
Date – 20.02.2020
To
1. The Chief Accountant, RBI,Deptt. Of Govt.Bank Accounts Central office C-7,Second Floor, Bandre-Kurla Complex, P.B No.8143,Bandre East Mumbai-400051
2. The Director of Treasuries of all States
3. The A.G.Ms, CPPCs of all Public Sector Banks including IDBI
4. The Nodal Officers (ICICI/AXIS/HDFC Bank)
5. The CDA(PD),Belvidere Complex,Audhpath, Meerut Cantt-10
6. The CDA(PD) Chennai
7. Pay & Accounts Officers
8. Military and Air Attache, Indian Embassy Kathmandu, Nepal
9. The all D.P.D.Os
10. Director of Accounts
11. The Post Master Kathua (J&K)
Sub :- Exemption from Income Tax- Service Element and Disability Element of Disability Pension granted to disabled personnel of Armed Forces who have been invalided out on account of Disability attributable to or aggravated by Military/AF.Navy service.
Ref:-1.Govt. of India, Min. of Finance, Deptt. of Revenue, Central Board of Direct Taxes F.No. 200/51/99-ITA-1 dated 06th May,2000 and dt-02.07.2001 circulated vide this office Circular No.95 dt- 04.09.2001.
2. Govt. of India, Min. of Finance, Deptt. of Revenue, Central Board of Direct Taxes Circular No.13/2019, F.No.173/250/2019-ITA-I dated 24th June,2019.
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Clarification issued on the subject by the Govt. of India, Min. of Finance, Deptt. of Revenue, Central Board of Direct Taxes vide their Circular No. 13/2019, F.No. 173/250/2019-ITA-I dated 24th June, 2019 is reproduced for dissemination, guidance and necessary action at the end of all concerned.
(Abhishek Singh)
Dy.Controller(Pensions)
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