Section(s) Referred: s. 10(18)(i)
Statute: INCOME TAX
Date of Issue: 29/1/2001
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 and for that purpose makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) Number S. O. 1048(E), dated the 24th November, 2000, namely :—
In the said notification, in the Table, against serial numbers 1, 2 and 3 under column (3) relating to “circumstances for eligibility”, the words “to civilians’ shall be omitted.
[Notification No. 22/F. No. 142/29/99-TPL]