Exemption from Income Tax – Service Element and Disability Element of disability pension granted to disabled personnel of Armed Forces – reg.

Exemption from Income Tax – Service Element and Disability Element of disability pension granted to disabled personnel of Armed Forces – reg.

रक्षा लेखा प्रधान नियंत्रक (पेंशन) 
Principal Controller of Defence Accounts (Pensions)
इलाहाबाद 
Allahabad

CIRCULAR No.210

No.AT/Tech/228/Vol-IX

Date-20.02.2020

To

1. The Chief Accountant, RBI,Deptt. Of Govt.Bank Accounts Central office C-7,Second Floor, Bandre-Kurla Complex, P.B No.8143,Bandre East Mumbai-400051
2. The Director of Treasuries of all States
3. The A.G.Ms, CPPCs of all Public Sector Banks including IDBI
4. The Nodal Officers (ICICI/AXIS/HDFC Bank)
5. The CDA(PD),Belvidere Complex,Audhpath, Meerut Cantt-10
6. The CDA(PD) Chennai
7. Pay & Accounts Officers………………………………
8. Military and Air Attache, Indian Embassy Kathmandu, Nepal
9. The all D.P.D.Os
10. Director of Accounts……….
11. The Post Master Kathua (J&K)

Sub:-Exemption from Income Tax- Service Element and Disability Element of Disability Pension granted to disabled personnel of Armed Forces who have been invalided out on account of Disability attributable to or aggravated by Military/AF.Navy service.

Ref:-1.Govt. of India, Min. of Finance, Deptt. of Revenue, Central Board of Direct Taxes F.No.

200/51/99-ITA-1 dated 06th  May,2000 and dt-02.07.2001 circulated vide this office Circular No.95 dt- 04.09.2001.

2.    Govt. of India, Min. of Finance, Deptt. of Revenue, Central Board of Direct Taxes Circular No.13/2019, F.No.173/250/2019-ITA-I dated 24th June,2019.

*******

Clarification issued on the subject by the Govt. of India, Min. of Finance, Deptt. of Revenue, Central Board of Direct Taxes vide their Circular No. 13/2019, F.No. 173/250/2019-ITA-I dated 24th June, 2019 is reproduced for dissemination, guidance and necessary action at the end of all concerned.

(Abhishek Singh)
Dy.Controller(Pensions)

Copy to;

1. Director, Govt. of India, Min. of PPG &P(DP&PW),6th Floor,Nirvachan Sadan,New Delhi.
2. Dy.Secretary, Govt. of India, Min. of Defence,New Delhi.
3. Army HQrs. AG’s Br. PAPS4(6),DHQ,PO-New Delhi.
4. Naval HQrs. Dte. Of Suuply, Pension Section,DHQ,PO-New Delhi.
5. Air HQrs. DP &PR,DHQ,PO-New Delhi-11
6. The C.G.D.A,Ulan Batar Road, Palam Delhi Cantt-10
7. Officer In-Charge, Pension Grievance Cell, Ministry of Dfence, New Delhi
8. Dy.Director of Audit(Defence Services) PCDA(P)Campus,Allahabad-14
9. Secretary, Kendriy Sainik Board, Min. of Defence, West Block-IV,Wing-V,New Delhi
10. The Pr. CDA (Navy), Cooperage Road Mumbai
11. The Jt. CDA (AF),Subroto Park,New Delhi
12. Ashray Wing, O/o the C.G.D.A,Ulan Batar Road, Palam Delhi Cantt-10
13. CPDA, Allahabad-14
14. Defence Pension Training Institute(DPTI) Allahabad-14
15. Dy.CDA,IT&S, CPP Wing, O/o the PCDA(P) Allahabad-14
16. PA to PCDA(P) Allahabad
17. PA to all CDAs(P), O/o the PCDA(P) Allahabad-14
18. PA to Addl. CDA(P),O/o the PCDA(P) Allahabad-14
19. PA to all Dy.CDAs(P),O/o the PCDA(P) Allahabad-14
20. All Officers- in-charge,O/o the PCDA(P) Allahabad-14
21. Officer-in-charge, EDP Centre(Local)                 For uploading the circular on office website
22. Guard File

(S.C.SAROJ)
Sr.Accounts Officer (Pensions)

Income Tax Exemption of Service and Disability element of disability pension – reg Min. of Finance, Deptt. of Revenue O.M. F.No. 173/250/2019=ITA-1 dated 24th June, 2019 (Circular No. 13/2019)

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