Income Tax Department

Ministry of Finance, Government of India

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Rule Number 281

Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act

Rule Number

281

Upload Date

08/01/2026

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).

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