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[Cites 0, Cited by 0] [Section 2BBA] [Entire Act]

Union of India - Subsection

Section 2BBA(1) in Income Tax Rules, 1962

(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.