Rule 281: Death in operational duties for the armed forces family pension exemption
Rule 281 lists the circumstances in which the death of a member of the armed forces (including para-military forces) of the Union is treated as death in the course of operational duties for Schedule III [Table: Sl. No. 16]. The Head of the Department where the member last served, or the service headquarters, certifies that the death occurred in such circumstances.
Official notified Income-tax Rules, 2026Need advice on Rule 281?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
On this page
Bare law
Rule 281 - Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act
(1) For the purposes of Schedule III (Table: Sl.No. 16) to the Act, the circumstances of death of a member of the armed forces (including para-military forces) of the Union in the course of operational duties shall be the following:—
(a) acts of violence or kidnapping or attacks by terrorists or anti-social elements; or
(b) action against extremists or anti-social elements; or
(c) enemy action in international war; or
(d) action during deployment with a peace keeping mission abroad; or
(e) border skirmishes; or
(f) laying or clearance of mines including enemy mines including mine sweeping operations; or
(g) 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; or
(h) in the aid of civil power in dealing with natural calamities and rescue operations; and
(i) in the aid of civil power in quelling agitation or riots or revolts by demonstrators.
(2) 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).
Rule breakdown
Listed circumstances: Rule 281(1)
Acts of violence, 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 mine sweeping operations.
Explosions of mines while laying operational mine-fields or lifting or negotiating mine-fields in operational areas near international borders or the line of control.
Aid of civil power in natural calamities and rescue operations.
Aid of civil power in quelling agitation, riots or revolts.
Certification: Rule 281(2)
By the Head of the Department where the deceased last served, or the service headquarters.
Key takeaways
Defined list
Nine listed circumstances.
Includes para-military
Covers para-military forces of the Union.
Certificate
Head of Department or service headquarters certifies.
Practical checklist
- Obtain the Rule 281(2) certificate for the family's records.
Avoid
- Do not assume a circumstance not in the list is covered.
FAQs
Does Rule 281 cover para-military forces?
Yes, it refers to armed forces including para-military forces of the Union.
Who certifies death in operational duties?
The Head of the Department where the member last served, or the service headquarters (Rule 281(2)).
Is death during rescue operations covered?
Yes, in aid of civil power in natural calamities and rescue operations (Rule 281(1)(h)).
Glossary
- Operational duties
- The duties during which death in the listed circumstances occurs.
- Service headquarters
- An authority that can give the Rule 281(2) certificate.