DISABILITY - NEW RULES ISSUED BY THE GOVERNMENT ON CASUALITY PENSIONARY AWARDS
The Mod DESW letter No 16(3)2023/D(pen/Pol)Vol-ll dt 21 Sep 2023 containing New Rules at Annex 1 to this letter, can soon be of deep concern for those of us who get disabled while in service and got Disability Pension (Disability Element plus The Service Element) on retirement, both exempted from Income Tax under the Income Tax Act - 1962 as amended.
Please read the MoD letter dt 21 Sep 2023 which also includes host of policy letters issued by Army HQ from time to time since 1946. This letter is accessible since placed in our web portal and can be downloaded or read on this link "RULES CAUSALITY PANSIONARY AWARDS"
While the rules on the subject issued by the Govt describes the types of disability as hither to fore, under various circumstances under which the disability occurs, but includes a new category called Impairment Relief. We are incorporating the related extracts of the said rules with specific reference to the New Category as in succeeding paras, which in our understanding covers virtually most of the types of disability that may occur during service.
(i) Impairment Relief. Impairment Relief is a monthly disability compensation, Calculated as a defined percentage of the last reckonable emoluments, awarded to Armed Forces personnel who are retired or discharged from service voluntarily or otherwise with a disability sustained under circumstances accepted as Category ‘B’ or ‘C’ and assessed not less than 20 per cent. ‘Impairment Relief' shall hereinafter replace the term ‘Disability Element’ in as far as disability compensation to Armed Forces personnel who are retired or discharged from service. This is not a pension and shall cease upon the demise of the recipient.
(j) Liberalized Impairment Relief. Liberalized Impairment Relief is a monthly disability compensation, calculated as a defined percentage of the last reckonable emoluments, awarded to Armed Forces personnel who are retired or discharged from service voluntarily or otherwise with a disability sustained under circumstances accepted as Category ‘D’ and assessed not less than 20 per cent. ‘Liberalized Impairment Relief shall hereinafter replace the term ‘Liberalized Disability Element’ in as far as disability compensation to Armed Forces personnel who are retired or discharged from service. This is not a pension and shall cease upon the demise of the recipient.
(k) War Injury Relief. War Injury Relief is a monthly disability compensation, calculated as a defined percentage of the last reckonable emoluments, awarded to Armed Forces personnel who are retired or discharged from service voluntarily or otherwise with a disability sustained under circumstances accepted as Category ‘E’ and assessed not less than 20 per cent. ‘War Injury Relief shall hereinafter replace the term ‘War Injury Element’ in as far as disability compensation to Armed Forces personnel who are retired or discharged from service. This is not a pension and shall cease upon the demise of the recipient.
(l) Constant Attendance Allowance. A Constant Attendance Allowance is a monthly allowance (revised from time to time), paid in addition to Disability Pension/ Liberalized Disability Pension/ War injury Pension or Impairment Relief/ Liberalized Impairment Relief/ War injury Relief, only to Armed Forces personnel whose degree of impairment has been assessed at 100 per cent. This is not a pension and shall cease upon the demise of the recipient.
(m) Capitalized Impairment Relief/ Liberalized Impairment Relief/ War Injury Relief. A Capitalized Impairment Relief/ Liberalized Impairment Relief/ War Injury Relief (to be hereinafter referred in short as ‘Capitalized Impairment Relief in these rules) is the commuted present value of the future payout of an accepted Impairment Relief/ Liberalized Impairment Relief/ War injury Relief calculated by adopting the current commutation tables. The provision of Broad Banding shall not apply for calculating the percentage of impairment for the award of ‘Capitalized Impairment Relief. The terms Capitalized Impairment Relief/ Liberalized Impairment Relief/ War Injury Relief shall replace the terms Lump-Sum Compensation in Lieu of Disability Element/ Liberalized Disability Element/ War injury Element..
REMARKS - What it means and why this new category has emerged, is left to member's judgement. The effect of these rules will only be known when implementation instructions are issued by the concerned offices which should be soon following the said MoD letter. Whether this applies to the new cases after 21 Sep 2023 or to the existing cases as well is another question, the catch word hereinafter could mean any thing in these paras.
There are enumerable speculations but we will refrain from mentioning at this stage.
It is, however, known that the Income Tax Act does not include the new term, i.e Impairment Relief (Which is not classified as Pension) for 100% IT Relief as is applicable to Disabiulity pension for the Armed Forces. 
Let us wait and watch the next step by MoD or the Service HQs and its impact on the risks which we all had been taking in our service without a wink. As regards the Financial Impact on the disabled soldiers it will be substantial causing a reduction by over 31 to 32 percent of the current emoluments.
NOTE - We are placing the remarks and comments received from various veterans on email or on social media under comments below for the information of the environment. However the views expressed there in are that of the subscribers and not of this portal in any manner.
PRESS NOTE - ISSUED BY THE ALL INDIA EX-SERVICEMEN WELFARE ASSOCIATION(REGD) - CHANDIGARH DT 05 OCT 2023 on the MoD NEW RULES is accessible by CLICKING HERE
ब्रिगेडियर_नरेन्द्र_ढंड
Brigadier Narinder Dhand.
Founder & Convener,
Web Portals Indian Mil Veterans,
BE EMPOWERED BY KNOWLEDGE.
******* END *******
ब्रिगेडियर_नरेन्द्र_ढंड
Brig Narinder Dhand,
Founder & Convener
Veteran's Web Portals.
NOTE - Join our PARIVAAR On Line CLICK HERE (https://forms.gle/4JcGMB717bbqv1LQA) OR - send your Rank and Name, Regt/Corps , Email ID and City to our Member Coord at " mgr.grps@gmail.com " for Registration to get regular updates on Veteran's issues regularly.
************** PLEASE DO WRITE TO US **************
WE WELCOME YOUR COMMENTS , QUERIES, REMARKS AND SUGGESTIONS ONCE THESE ARE PLACED UNDER THE COMMENTS BELOW.
1. Kindly post your remarks under the comments below ending the same with your RANK , NAME and YOUR MAIL ID. Comments posted without your identification, we are sorry, will not be published.
2. Our aim at SIGNALS-PARIVAAR is to guide so that you can work on it as a "DO IT YOURSELF" exercise. Ours is a "NISHKAAM SEWA" to our Community.
********************************************
No comments:
Post a Comment