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The Central Government specifies the Asadharan Suraksha Seva Praman Patra as a gallantry award for the purpose of section 10 of the Income-tax Act, 1961. This applies when the award goes to personnel of the Research and Analysis Wing and Director General (Security). The award requires acts of exceptional courage or conspicuous gallantry. The Head of the Department concerned must certify the act.
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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) |
[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. ALOK KUMAR Digitally signed by ALOK KUMAR Date: 2017.09.01 12:23:58 +05'30'
