Rule 2BBA: Circumstances and Conditions for Section 10(19) Family Pension Exemption
Rule 2BBA specifies the circumstances in which the death of an armed forces or paramilitary forces member is treated as occurring during operational duties, and the certification needed for the family pension exemption under Section 10(19) of the Income-tax Act, 1961.
What does Section 10(19) provide?
Section 10(19) of the Income-tax Act, 1961 provides an exemption for qualifying family pension received by the widow, children or nominated heirs of a member of the armed forces (including paramilitary forces) of the Union, where the member's death occurred in the course of operational duties and the prescribed conditions are satisfied. It is not a blanket exemption for every family pension or every death while in service.
Rule 2BBA(1): Qualifying circumstances of death
For the purposes of Section 10(19), Rule 2BBA identifies the following nine circumstances in which death in the course of operational duties may qualify:
- Acts of violence, kidnapping or attacks by terrorists or anti-social elements.
- Action against extremists or anti-social elements.
- Enemy action in an international war.
- Action during deployment with a peacekeeping mission abroad.
- Border skirmishes.
- Laying or clearance of mines, including enemy mines, and mine-sweeping operations.
- Mine explosions while laying operational minefields or lifting or negotiating minefields laid by enemy or own forces in operational areas near international borders or the Line of Control.
- Aiding civil authorities in dealing with natural calamities and rescue operations.
- Aiding civil authorities in quelling agitations, riots or revolts by demonstrators.
Rule 2BBA(2): Mandatory certification
The Head of the Department where the deceased member of the armed forces (including paramilitary forces) last served, or the service headquarters, as applicable, must certify that the death occurred in the course of operational duties in one of the circumstances specified in Rule 2BBA(1).
This certification is important supporting evidence for establishing eligibility under Section 10(19). Claimants should retain the relevant family pension documents and the competent authority's certification.
Who can claim the exemption?
The exemption is directed at eligible family pension received by the widow, children or nominated heirs of the deceased member. Eligibility depends on the statutory conditions, the operational-duty circumstances and the required certification; ordinary pension received by a retired member is a separate matter.
Practical checklist
- Confirm that the pension is a family pension covered by Section 10(19).
- Establish that the deceased was a member of the armed forces or qualifying paramilitary forces of the Union.
- Identify which of the nine Rule 2BBA(1) circumstances applies.
- Obtain certification from the competent departmental head or service headquarters.
- Keep the pension sanction documents and certification for tax records.
Frequently asked questions
Is every armed forces family pension tax-free?
No. The exemption under Section 10(19) is subject to the qualifying operational-duty death circumstances and prescribed conditions.
Does Rule 2BBA cover deaths during disaster relief?
Yes, where the death occurs during operational duties while aiding civil authorities in natural calamities or rescue operations, subject to the required certification and other statutory conditions.
Who issues the operational-duty certificate?
The Head of the Department where the member last served, or the service headquarters, as applicable.
Legal references
Read Rule 2BBA together with Section 10(19) of the Income-tax Act, 1961 and the applicable statutory provisions for the relevant assessment year. Official legislation and updates are available through the Income Tax Department.
This article explains the rule for general information. Tax treatment depends on the applicable law, assessment year and individual facts.