Central Government specifies the gallantry awards - S. O. 1048(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) Central Board of Direct Taxes NOTIFICATION NO. 11561 New Delhi, the 24th November, 2000 INCOME-TAX S. O. 1048(E). -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 SI. No. Name of gallantry award Circumstances for eligibility (1) (2) (3) 1. Ashok Chakra When awarded 1 [****] for gallantry 2. Kirti Chakra When awarded 1 [****] for gallantry 3. Shaurya Chakra When awarded 1 [****] for gallantry 4. Sarvottan Jeevan Raksha Padak When awarded to civilians for bravery displayed by them in life saving acts. 5. Uttam Jeevan Raksha Medal -do- 6. Jeevan Raksha Padak -do- 7. President s Police Medal for Gallantry When awarded for acts of exceptional 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 headquarters. 10. Nao Sena Medal -do- 11. Vayu Sena Medal -do- 12. Fire Services Medal for Gallantry When awarded for acts of courage or 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 Gallantry -do- 14. President s Fire Services Medal for Gallantry -do- 15. President s home Guards and Civil Defence Medal for Gallantry -do- 16. Home Guards and Civil Defence Medal for Gallantry -do- [F. No. 142/29/99-TPL] T. K. SHAH, Director ******** Notes 1. Corrected vide NOTIFICATION NO. 81(E) DATED 29-1-2001 before it was read as to civilians