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State Bravery Awardee: Am I Entitled to Income Tax Exemption?

T S Khurana

T S Khurana   |492 Answers  |Ask -

Tax Expert - Answered on Feb 07, 2025

A certified management accountant since 1993, T S Khurana is a fellow member of The Institute of Cost Accountants of India. His areas of expertise are income tax, specifically litigation cases, and GST.

Since the last 21 years, he has also been providing expert advice on financial matters, including investments and diversification of funds, and wealth building in the long term to his clients.
He believes that investment in real estate is the safest way for better returns and wealth generation over a period of time.

A former chairman of the Chandigarh Chapter of Institute of Cost Accountants of India, T S Khurana has also served as member of its technical committee.... more
Raphael Question by Raphael on Jan 04, 2025Hindi
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Whether state bravery awardee is entitled for income tax exemption ?

Ans: Yes. Award amount is exempt form Income Tax u/s 10(17A) of I.T.Act-1961.
Most welcome for any further clarifications. Thanks.
DISCLAIMER: The content of this post by the expert is the personal view of the rediffGURU. Users are advised to pursue the information provided by the rediffGURU only as a source of information to be as a point of reference and to rely on their own judgement when making a decision.
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Tejas

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Tax Expert - Answered on Apr 18, 2023

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My question specifically pertained to exemption of Income Tax to recipient of Gallantry Awards under the new dispensation which remains still to be answered?
Ans: I feel proud to reply this question. As per the information provided by the Honorable Government on the website -https://www.gallantryawards.gov.in.
Post-independence, first three gallantry awards namely Param Vir Chakra, Maha Vir Chakra and Vir Chakra were instituted by the Government of India on 26th January, 1950 which were deemed to have effect from the 15th August, 1947. Thereafter, other three gallantry awards i.e. Ashoka Chakra Class-I, Ashoka Chakra Class-II and Ashoka Chakra Class-III were instituted by the Government of India on 4th January, 1952, which were deemed to have effect from the 15th August, 1947. These awards were renamed as Ashoka Chakra, Kirti Chakra and Shaurya Chakra respectively in January, 1967.

Yes, Recipients of Gallantry Awards are given exemption as under,

Section 10(18) provides exemption in respect of pension received by armed personnel, being a winner of Param Vir Chakra, Maha Vir Chakra, Vir Chakra or any other gallantry award notified by the Government. The exemption has also been extended for the family pension, received by any family member of such armed personnel. Family, for this purpose, shall include his spouse, children (whether dependent or independent), parents, brothers and sisters, who were wholly or mainly dependent on him. Pension received by an individual who has been in the service of the Central Government or State government and has been awarded with "Param Vir Chakra" or "Maha Vir Chakra" or "Vir Chakra" or other notified gallantry award is exempt from tax under Section 10(18)(i).

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Nayagam P

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Career Counsellor - Answered on Jul 16, 2025

Asked by Anonymous - Jul 16, 2025Hindi
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Hello sirji I got place at NIELIT Ajmer and Thapar both CSE and in NIELIT cyber security and I am from Haryana so wht should I choose?
Ans: As a student from the State of Haryana you are offered seats at NIELIT Ajmer for CSE and Cyber Security alongside CSE at Thapar University, a comprehensive evaluation reveals distinct academic and career pathways. NIELIT Ajmer’s B.Tech in Computer Science and Engineering covers Internet of Things, Cyber Security, and Blockchain Technology with a 60-seat capacity, admission via JEE Main closing around 47,166 for general category, and government-funded programs under MeitY ensuring affordable fees and specialized labs. Thapar University’s CSE achieved an 83% placement rate in 2023 with 334 recruiting companies, robust T&P infrastructure, and major recruiters like Google, Amazon, Microsoft, Deloitte, and IBM. Thapar’s average package of ?11.90 LPA underscores consistent industry engagement and comprehensive training. NIELIT Ajmer Cyber Security offers targeted government-backed certification courses, dedicated placement cells, and proximity to Haryana (~322 km), while NIELIT Ajmer CSE remains nascent with limited placement history. Both institutions feature modern laboratories, libraries, and safe residential facilities supporting holistic student development.

Recommendation: Choose Thapar University CSE for its better job placement record, strong ties with companies, and good academic standing; look at NIELIT Ajmer Cyber Security for affordable, government-supported training in new security technologies; steer clear of NIELIT Ajmer CSE because it has little job placement information and is still growing. All the BEST for Admission & a Prosperous Future!

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