02 October 2021
A paramilitary Jawan (CRPF Battalion) retired on 03 March 2019 got disability pension from December 2020 onwards for the period from retirement (arrears pension).
He is severely injured in a Bomb blast at Dandevada Chattisgadh during the year 2009. As per records his disability is 80% above.
Is this disability pension exempted from Income Tax
02 October 2021
As per present situation, circular issued by the Central Board of Direct Taxes on June 24, 2019; been challenged in the Supreme Court; in an order dated August 30, 2019, directed all parties to maintain ‘status quo’ on the matter. So, wait till final order for any comment.