Section(s) Referred: s. 10(18)(i)
Statute: INCOME TAX
Date of Issue: 24/11/2000
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 purposes of the said section, mentioned in column 2 of the table below awarded in the circumstances as mentioned in corresponding column 3 thereof.
TABLE ——- Sl. Name of gallantry award Circumstances for eligibility No. —— (1) (2) (3) —— 1 Ashok Chakra When awarded to civilians for gallantry.
2 Kirti Chakra -do-
3 Shaurya Chakra -do- 4 Sarvottam Jeevan Raksha When awarded to civilians for bravery Padak displayed by them in Life saving acts.
5 Uttam Jeevan Raksha Medal -do-
6 Jeevan Raksha Padak -do-
7 President’s Police Medal When awarded for acts of exceptional for Gallantry courage displayed by members of police forces, Central police or security forces and certified to this effect by the head of the department concerned.
8 Police Medal for Gallantry -do-
9 Sena Medal When awarded for acts of courage or conspicuous gallantry and supported by certificate issued to this effect by relevant service headquaters.
10 Nao Sena Medal -do-
11 Vayu Sena Medal -do-
12 Fire Services Medal for When awarded for acts of courage or Gallantry conspicuous gallantry and supported by certificate issued to this effect by the last head of department. 13 President’s Police and Fire Services Medal for -do- Gallantry
14 President’s Fire Services Medal for Gallantry -do-
15 President’s Home Guards and Civil Defence Medal -do- for Gallantry
16 Home Guards and Civil Defence Medal for -do- Gallantry ——
[F. No. 142/29/99-TP