RULE 281 INCOME-TAX RULES 2026
Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act.
281. (1) For the purposes of Schedule III (Table: Sl. No. 16) to the Act, 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:—
| (a) | acts of violence or kidnapping or attacks by terrorists or anti-social elements; or | |
| (b) | action against extremists or anti-social elements; or | |
| (c) | enemy action in international war; or | |
| (d) | action during deployment with a peace keeping mission abroad; or | |
| (e) | border skirmishes; or | |
| (f) | laying or clearance of mines including enemy mines including mine sweeping operations; or | |
| (g) | explosions of mines while laying operationally oriented mine-fields or lifting or negotiating mine-fields laid by the enemy or own forces in operational areas near international borders or the line of control; or | |
| (h) | in the aid of civil power in dealing with natural calamities and rescue operations; and | |
| (i) | in the aid of civil power in quelling agitation or riots or revolts by demonstrators. |
(2) The Head of the Department, where the deceased member of the armed forces (including para-military forces) last served, or the service headquarters, shall certify that the death of such member occurred in the course of operational duties in circumstances as mentioned in sub-rule (1).