**Summary:**
This notification, S.O. 2830(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on August 30, 2017, specifies gallantry awards eligible for exemption under Section 10(18)(i) of the Income-tax Act, 1961. Specifically, the notification concerns the "Asadharan Suraksha Seva Praman Patra." This award qualifies for the exemption when awarded for acts of exceptional courage or conspicuous gallantry displayed by personnel of the Research and Analysis Wing and Director General Security, and certified by the Head of the Department concerned. The notification is referenced as F. No. 1993/2017/ITA-I and was issued by Deepshikha Sharma, Director.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Direct Taxes: A body under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India.
Income-tax Act, 1961: An Indian Act of Parliament that governs the taxation of income.
Asadharan Suraksha Seva Praman Patra: A gallantry award given for acts of exceptional courage or conspicuous gallantry.
Research and Analysis Wing: India's primary foreign intelligence agency.
Director General Security: A position within an organization, likely related to security operations, mentioned in the context of the gallantry award.
New Delhi: The capital of India, where the notification was issued.
REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— — (ii)
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
2482]
No. 2482] NEW DELHI, WEDNESDAY, AUGUST 30, 2017/BHADRA 8, 1939
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय प्रत्यक्ष कर बोर्ड)
अविसचू ना
नई दिल्ली, 30 अगस् त, 2017
(आयकर)
का. आ. 2830(अ).— आयकर अविवनयम, 1961 (1961 का 43) की िारा 10 के खण्र् (18) के उपखंर् (i) द्वारा
प्रित्त शवियों का प्रयोग करत े हुए केंद्र सरकार एतिद्व् ारा नीचे तावलका के कालम 2 म ें उवल्लवखत, उि िारा के उद्देश्य के
वलए शौयड पुरस्कार, वजन्ह ेंतत्सबं ंिी तिनरूु पी कालम 3 म ें िर्णडत पररवस्िवतयों में प्रिान दकया जाता ह,ै वनर्िष्टड करती ह।ै
क्रम स.ं शौय डपरु स्कार का नाम पात्रता के वलए पररवस्िवतया ं
(1) (2) (3)
1. असािारण सरु क्षा सेिा प्रमाण पत्र जब अनुसंिान और विश्लषे ण स्कंि (आर एन्र् ए र्ब्लल्यू) और
महावनिेशक (सुरक्षा) के कार्मडकों द्वारा दिखाया गया
असािारण साहस या उत्कृष्ट शौयड के कायों के वलए प्रिान दकया
जाए और संबंवित विभाग प्रमुख द्वारा इस आशय के वलए
प्रमावणत दकया जाए।
[अविसूचना सं. 83/2017/फा. सं. 199/3/2017-आईटीए-I)]
िीपवशखा शमाड, वनिेशक
5394 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th August, 2017
(INCOME TAX)
S.O. 2830(E).—In exercise of the powers conferred by sub clause (i) of clause (18) of section 10 of the
Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the
purpose of the said section, mentioned in column (2) of the Table below, awarded in the circumstances
mentioned in corresponding column (3) thereof.
TABLE
SI. No. Name of gallantry award Circumstances for eligibility
(1) (2) (3)
1. Asadharan Suraksha Seva When awarded for acts of exceptional courage or
Praman Patra conspicuous Gallantry displayed by personnel of Research
and Analysis Wing and Director General (Security) and
certified to this effect by the Head of the Department
concerned.
[Notification No. 83/2017/F. No. 199/3/2017-ITA-I]
DEEPSHIKHA SHARMA, Director
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.