PCDA Circular 188 – Exemption of Pension/ Family Pension received with Gallantry Award
Office of the Principal Controller of Defence Accounts (Pension)
Draupadi Ghat Allahabad-211014
Sub: Exemption of Pension/ Family Pension received with Gallantry Award.
This office is receiving representations from various agencies stating that PDAs are deducting the Income Tax on pension/family pension of the Defence Pensioners/Family Pensioners who have been granted with Gallantry Awards
2.The issue has been examined and it is found that Chapter-III of Income Tax Act-1961, which provides, vide section 10 (18) inserted by the Finance Act-1999 we. f. 01.04.2000 that incomes which do not form part of total income for the purpose of Income Tax includes the following
(i) pension received by an individual who has been in the service of the Central Government or State Government and has been awarded “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award as the Central Government may, by notification in the Official Gazette, specify in this behalf:
(ii) family pension received by any member of the family of an individual referred to in sub-clause (i).
3.In view of the above all Pension Disbursing Authorities are advised to allow the benefit of exemption of Income Tax to the pensioners/family pensioners mentioned at 2(i) & (ii) above.
Related to Your Search:
- Non-deduction of income tax at source from a gallantry awardee’s pension: CPAO
- Enhancement of monetary allowance attached to the Post Independence Gallantry Awards
- Payment of enhanced Monetary Allowance attached to pre and post independence Gallantry Awards
- Amendment to GOI,MOD letter No.16(01)2014/D(Pen/Pol) dated 18th May 2016 issued for revision of casualty pensionary award in respect of Pre-2006 Armed Force Officers and JCO/ORs Pensioners/Family Pensioners
- PCDA Circular 30 – Payment of enhanced Monetary Allowances attached to pre and post independence Gallantry Awards
- Parents of Posthumous Unmarried Bravery Awardees to be Extended Facility of Complimentary Card Pass in 1st Class/2nd AC Passes for Freedom Fighters to be Renewed Every 3 Years
- OROP: One Rank One Pension to all Pre-01.06.1953 Defence pensioners, Ex. State Force Pensioners and their families
- Implementation of income criteria for dependent parents of Armed Forces Personnel for grant of two family pensions
- Issue of Pension Slip to Defence Pensioners/family pensioners: PCDA