Widows of jawans - exemption from Income Tax
As per Section 10(19) of the Income Tax Act, from 1.4.2005,
family pension received by the widow or children or nomi¬nated heirs, as the case may be, of a member of the armed forces (including para-military forces) of the Union, where the death of such member has occurred in the course of operational duties, in such circumstances and subject to such conditions, as may be prescribed;
is not included in the total income for purpose of taxation. Now the Government has notified the circumstances and conditions. Circumstances of death are:-
(i) acts of violence or kidnapping or attacks by terrorists or anti-social elements;
(ii) action against extremists or anti-social elements;
(iii) enemy action in international war;
(iv) action during deployment with a peace keeping mission abroad;
(v) border skirmishes;
(vi) laying or clearance of mines including enemy mines as also mine sweeping operations;
(vii) in the aid of civil power in dealing with natural calamities and rescue operations;
(viii) in the aid of civil power in quelling agitation or riots or revolts by demonstrators.
And the Condition is that
It shall be certified by the Head of the Department where the deceased member of the armed forces (including Para-military forces) has served, or the service headquarters, as the case may be, that the death of such member has occurred in the course of operational duties in circumstances mentioned in sub-rule (1).
NOTIFICATION NO. , Dated: February 9, 2005