Section - 10(18) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(18) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any income by way of—
(i) pension received by an individual who has been in the service of the Central Government or State Government and has been awarded "Param Vir Chakra" or "Maha Vir Chakra" or "Vir Chakra" or such other gallantry award as the Central Government may, by notification in the Official Gazette, specify in this behalf;
(ii) family pension received by any member of the family of an individual referred to in sub-clause (i).
Explanation.—For the purposes of this clause, the expression "family" shall have the meaning assigned to it in the Explanation to clause (5);
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