Tax Exemption on Disability Pension for Armed Forces Continues Under Income Tax Laws
सशस्त्र बलों के उन सदस्यों को मिलने वाली विकलांगता पेंशन, जिन्हें सेवा के दौरान हुई या बढ़ी हुई दिव्यांगता के कारण सेवा से मुक्त किया जाता है, लंबे समय से आयकर से छूट के दायरे में रही है। यह प्रावधान पहली बार आयकर अधिनियम, 1922 के तहत 21 मार्च 1922 की अधिसूचना संख्या 878-एफ के माध्यम से लागू किया गया था।
बाद में जब आयकर अधिनियम, 1961 लागू हुआ, तब भी इस छूट को समाप्त नहीं किया गया, बल्कि “रीपील और सेविंग” प्रावधानों के तहत इसे जारी रखा गया। इसका उद्देश्य देश की सेवा में घायल हुए सैनिकों को आर्थिक राहत प्रदान करना और उनके योगदान का सम्मान करना है।
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO. 3787
TO BE ANSWERED ON MONDAY, MARCH 16, 2026/PHALGUNA 25, 1947 (SAKA)
INCOME TAX EXEMPTION ON DISABILITY PENSION
3787. Ms. Mahua Moitra:
Will the Minister of FINANCE be pleased to state:
(a) the reason behind restricting the income tax exemptions only to personnel invalidated out of service along with the details thereof;
(b) the details of personnel currently receiving disability pensions and the estimated annual revenue to be generated from such taxation, rank-wise;
(c) the number of disabled personnel who have retired normally from service and the total annual pension expenditure incurred on them;
(d) the number of disabled personnel invalidated from service and the total annual pension expenditure incurred on them;
(e) whether the Government has held any consultation with the Ministry of Defence and ex-servicemen on such taxation, if so, the dates and the details of the recommendations of such consultations; and
(f) whether the Government has made any assessment of the impact of such taxation on the morale of personnel and if so, the details thereof?
ANSWER
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a), (b), (c), (d), (e) & (f): The exemption in respect of disability pension received by members of the armed forces who are invalided out of service on account of a disability attributable to or aggravated by military service has existed since the framework under the Income-tax Act, 1922 as provided vide Notification No. 878-F (Income Tax) dated March 21, 1922. When the Income-tax Act, 1961 came into force, the exemption continued through the repeal and savings provisions.
With the enactment of the Income-tax Act, 2025, the earlier enactments pertaining to Income- tax Act, 1922 and related savings provisions ceased to operate. Therefore, in the absence of an express provision in the new Act, the exemption would have lapsed. The present provision has been included to ensure the continuation of the same exemption that existed earlier, including its scope and conditions.
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