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Case law › Notifications › 2000 › Notification No. 1048(E)
Notification 24 November 2000

Notification No. 1048(E)

Gallantry awards specified under section 10

What this is

Notification No. 1048(E) was published on 24 November 2000. Its subject is Gallantry awards specified under section 10.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

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 purposes of the said section, mentioned in column 2 of the table below awarded in the circumstances as mentioned in corresponding column 3 thereof :

TABLE -------- Sl. Name of gallantry award Circumstances for eligibility No. -------- (1) (2) (3) -------- 1. Ashok Chakra When awarded to civilians for gallantry 2. Kirti Chakra -do- 3. Shaurya Chakra -do- 4. Sarvottan Jeevan Raksha Padak When awarded to civilians for bravery displayed by them in life saving acts. 5. Uttam Jeevan Raksha Medal -do- 6. Jeevan Raksha Padak -do- 7. President's police medal for gallantry When awarded for acts of exceptional courage displayed by Members of Police Forces, Central Police or Security Forces and certified to this effect by the head of the department concerned.

8. Police medal for gallantry -do-

9. Sena Medal When awarded for acts of courage or conspicuous gallantry and supported by certificate issued to his effect by relevant service headquarters.

10. Nao Sena Medal -do- 11. Vayu Sena Medal -do- 12. Fire Services Medal for gallantry When awarded for acts of courage or conspicuous gallantry and supported by certificate issued to this effect by the last head of department.

13. President's Police and Fire Services -do- Medal for gallantry

14. President's Fire Services Medal for -do- gallantry

15. President's home Guards and Civil -do- Defence Medal for gallantry

16. Home Guards and Civil Defence -do- Medal for gallantry --------

[Notification No. 11561/F. No. 142/29/99-TPL]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 1049E  ·  Notification No. 11559 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.