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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(1)(g) in The Income Tax Act, 2025

(g)the death-cum-retirement gratuity referred to in sub-section (1) (Table: Sl. No. 3) shall be as––
(A)received under the revised pension rules of the Central Government, or the Central Civil Services (Pension) Rules, 2021; or
(B)received under any similar scheme applicable––(i) to the members of the civil services of the Union or holders of posts connected with defence or of civil posts under the Union (such members or holders being persons not governed by the said rules);(ii) to the members of the all-India services;(iii) to the members of the civil services of a State or holders of civil posts under a State; or(iv) to the employees of a local authority;