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

Union of India - Subsection

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

(2)It shall be certified by the Head of the Department where the deceased member of the armed forces (including para-military forces) last served, or the service headquarters, as the case may be, that the death of such member has occurred in the course of operational duties in circumstances mentioned in sub-rule (1).