U/s 10(18)(i) of IT Act 1961 - Central Government specifies the gallantry awards - 83/2017 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 83/2017 New Delhi, the 30th August, 2017 (INCOME TAX) S.O. 2830(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 purpose of the said section, mentioned in column (2) of the Table below, awarded in the circumstances mentioned in corresponding column (3) thereof. TABLE SI. 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 [F. No. 199/3/2017-ITA-I] DEEPSHIKHA SHARMA, Director