Rule 281 — Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act.
Sub-rule (1) lists the circumstances of death of a member of the armed forces, including para-military forces, of the Union in the course of operational duties, for the purposes of Schedule III (Table: Sl. No. 16) to the Act. They are acts of violence or 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; in the aid of civil power in dealing with natural calamities and rescue operations; and in the aid of civil power in quelling agitation or riots or revolts by demonstrators.
Sub-rule (2) requires certification. The Head of the Department where the deceased member last served, or the service headquarters, shall certify that the death occurred in the course of operational duties in circumstances mentioned in sub-rule (1).
Schedule III (Table: Sl. No. 16) turns on a death in the course of operational duties, which is a service fact the income-tax authorities cannot establish for themselves. Sub-rule (1) sets out the circumstances that count, so the question is answered against a list rather than by impression, and sub-rule (2) puts the certification on the department or headquarters that holds the service record.
The list reaches well past combat: deployment with a peace keeping mission abroad, and aid to civil power in natural calamities, rescue operations and in quelling agitation, riots or revolts, are all within sub-rule (1). What the rule does not do is dispense with proof. Sub-rule (2) requires a certificate that the death occurred in the course of operational duties in circumstances mentioned in sub-rule (1), and only two authorities may give it, the Head of the Department where the member last served or the service headquarters. Both limbs are needed: the circumstance must be on the list and the certificate must say the death was in the course of operational duties.
A member of a para-military force dies during rescue operations conducted in aid of civil power after a flood. The circumstance falls within clause (h) of sub-rule (1). For the family to rely on Schedule III (Table: Sl. No. 16), the Head of the Department where he last served, or the service headquarters, must certify that the death occurred in the course of operational duties in that circumstance.
You meet it as the service certificate the family obtains and keeps with the return in which the Schedule III (Table: Sl. No. 16) treatment is claimed.
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).
in the aid of civil power in dealing with natural calamities and rescue operations