Conditions and Circumstances for the purposes of Section
10(19) of Income Tax Act
Rule 2BBA of Income Tax Rules 1962 defines conditions and
circumstances for the purpose of Section 10(19) of Income Tax
Act.
Provisions in Income Tax Rules 1962 related to Rule 2BBA is as
under:
Circumstances and conditions for the purposes of clause (19) of
section 10.
2BBA. (1) For the purposes of clause (19) of section 10, the
circumstances of death of a member of the armed forces
(including para-military forces) of the Union in the course of
operational duties shall be the following, namely :-
(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) explosions of mines while laying operationally oriented
mine-fields or lifting or negotiation mine-fields laid by the
enemy or own forces in operational areas near international
borders or the line of control;
(viii) in the aid of civil power in dealing with natural
calamities and rescue operations;
(ix) in the aid of civil power in quelling agitation or riots or
revolts by demonstrators.
(2) It shall be certified by the Head of the Department where
the deceased member of the armed forces (including para-military
forces) last 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).
Rule 1 of Income Tax Rule 1962 - Short Title and Commencement
Rule 2 of Income Tax Rule 1962 - Definitions of Income Tax Rules
Rule 2A Limits for the Purposes of Salary income Income Tax Rules 1962
Rule 3 Valuation of Perquisites to employees and Tax on Perquisites: Rule 3 of Income Tax Rules 1962
Rule 4 Unrealized rent of Income from House Property: Rule 4 of Income Tax Rules 1962
Rule 5AA Prescribed authority for Investment Allowance: Rule 5AA of Income Tax Rules 1962