Central Government specifies the gallantry awards

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..... 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 C .....

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..... allantry 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 .....

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