SECTION 10(18) OF THE INCOME-TAX ACT, 1961 – EXEMPTIONS – GALLANTRY AWARDS – NOTIFIED GALLANTRY AWARDS

NOTIFICATION NO. SO 2830(E) [NO.83/2017 (F.NO.199/3/2017-ITA-I)], DATED 30-8-2017

In exercise of the powers conferred by sub-clause (i) of clause (18) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the purpose of the said section, mentioned in column (2) of the Table below, awarded in the circumstances mentioned in corresponding column (3) thereof.

TABLE

Sl. No.	Name of gallantry award	Circumstances for eligibility
(1)	(2)	(3)
1.	Asadharan Suraksha Seva Praman Patra	When awarded for acts of exceptional courage or conspicuous Gallantry displayed by personnel of Research and Analysis Wing and Director General (Security) and certified to this effect by the Head of the Department concerned.