Rule 281 of the Draft Income-tax Rules, 2026 prescribes the circumstances and conditions applicable for the purposes of Schedule III (Table: Sl. No. 16) relating to the death of members of the armed forces, including para-military forces, while performing operational duties. The rule specifies that such circumstances include acts of violence, kidnapping, or attacks by terrorists or anti-social elements; actions against extremists or anti-social groups; enemy action during international war; and duties performed during peacekeeping missions abroad. It also includes deaths occurring during border skirmishes, operations involving laying or clearing mines, mine sweeping activities, or explosions arising from operational minefields near international borders or along the line of control. Additionally, the rule covers deaths occurring while assisting civil authorities during natural calamities and rescue operations, as well as during the aid of civil power in controlling agitation, riots, or revolts by demonstrators. For the purpose of granting the benefit under Schedule III, the Head of the Department where the deceased member last served, or the relevant service headquarters, is required to certify that the death occurred in the course of operational duties under the circumstances specified in the rule. This certification serves as the formal confirmation that the conditions for the applicable benefit are satisfied.
Extract of Rule No. 281 of Draft Income-tax Rules, 2026
Rule 281
Circumstances and conditions for the purposes of Schedule III (Table: Sl.No 16)
(1) For the purposes of Schedule III (Table: Sl.No 16) the circumstances of death of a member of the armed forces (including para-military forces) of the Union in the course of operational duties shall be the following, namely:—
(a) acts of violence or kidnapping or attacks by terrorists or anti-social elements;
(b) action against extremists or anti-social elements;
(c) enemy action in international war;
(d) action during deployment with a peace keeping mission abroad;
(e) border skirmishes;
(f) laying or clearance of mines including enemy mines including mine sweeping operations;
(g) explosions of mines while laying operationally oriented mine-fields or lifting or negotiating mine-fields laid by the enemy or own forces in operational areas near international borders or the line of control;
(h) in the aid of civil power in dealing with natural calamities and rescue operations;
(i) in the aid of civil power in quelling agitation or riots or revolts by demonstrators.
(2) The Head of the Department where the deceased member of the armed forces (including para-military forces) last served, or the service headquarters, shall certify that the death of such member occurred in the course of operational duties in circumstances as mentioned in sub-rule (1).
