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[Cites 0, Cited by 7] [Section 10(10A)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(10A)(i) in The Income Tax Act, 1961

(i)any payment in commutation of pension received under the Civil Pensions (Commutation) Rules of the Central Government or under any similar scheme applicable 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) or to the members of the all-India services or to the members of the defence services or to the members of the civil services of a State or holders of civil posts under a State or to the employees of a local authority or a corporation established by a Central, State or Provincial Act ;