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Shristi Rajput
April 21, 2026

Submitted By: Shristi Rajput

Circular No.13/2019 Exemption of service element and disability element of disability pension granted to disable personnel of armed forced who have been invalidated of account of disability

Circular No. 13/2019 issued by the Central Board of Direct Taxes clarifies that the service element and disability element of disability pension received by armed forces personnel invalidated due to disability are exempt from income tax.

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