Amendment of the Income-tax Rules under section 10 of the Income-tax Act, 1961
Notification No. 45 was published on 9 February 2005. Its subject is Amendment of the Income-tax Rules under section 10 of the Income-tax Act, 1961.
This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.
By the Income-tax (Fourth Amendment) Rules, 2005, made under section 295 read with clause (19) of section 10 of the Income-tax Act, 1961, the Central Board of Direct Taxes inserts rule 2BBA in the Income-tax Rules, 1962 after rule 2BB. The rule prescribes, for clause (19) of section 10, the circumstances of death of a member of the armed forces, including paramilitary forces, of the Union in the course of operational duties: acts of violence, kidnapping or attacks by terrorists or anti-social elements; action against extremists or anti-social elements; enemy action in international war; action during deployment with a peace keeping mission abroad; border skirmishes; laying or clearance of mines including enemy mines and mine sweeping operations; 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; aid of civil power in dealing with natural calamities and rescue operations; and aid of civil power in quelling agitation, riots or revolts by demonstrators. Sub-rule (2) requires the Head of the Department where the deceased member last served, or the service headquarters as the case may be, to certify that the death occurred in the course of operational duties in one of those circumstances.
NOTIFICATION NO. 45/2005, DATED 9-2-2005
In exercise of the powers conferred by section 295 read with clause ( 19) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :—
1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2005.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, after rule 2BB, the following rule shall be inserted, namely:—
"2BBA. Circumstances and conditions for the purposes of clause (19) of section 10.— (1) For the purposes of clause (19 ) of section 10, the circumstances of death of a member of the armed forces (including paramilitary forces) of the Union in the course of operational duties shall be the following, namely :—
(i) acts of violence or kidnapping or attacks by terrorists or anti-social elements;
(ii) action against extremists or anti-social elements;
(iii) enemy action in international war;
(iv) action during deployment with a peace keeping mission abroad;
(v) border skirmishes;
(vi) laying or clearance of mines including enemy mines as also mine sweeping operations;
(vii) explosions of mines while laying operationally oriented mine-fields or lifting or negotiation mine-fields laid by the enemy or own forces in operational areas near international borders or the line of control;
(viii)in the aid of civil power in dealing with natural calamities and rescue operations;
(ix) in the aid of civil power in quelling agitation or riots or revolts by demonstrators.
(2) It shall be certified by the Head of the Department where the deceased member of the armed forces (including para military forces) last served, or the service headquarters, as the case may be, that the death of such member has occurred in the course of operational duties in circumstances mentioned in sub-rule (1)."[F. No. 142/26/2004-TPL]
the date of publication in the Official Gazette.
In the return of a family member claiming exemption of family pension under clause (19) of section 10, and in the certificate produced to the Assessing Officer in support.
Rules it names. Rule 2BB of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
Source: the Income Tax Department’s own published text — its page for this instrument.
