WHY WALK THE EXTRA MILE?? The new tax rules appear to be introducing tax on the pension of disabled soldiers and battle casualities! I think the nation, bureaucrats and politicians are losing perspective here -- we are throwing out the baby with the bath water in our haste to address the problem or to justify this extremely harmful step taken by the govt. If misused, punish the offender, but do not grind the chaff with the grain. Unfortunate. Let me explain. Dis-ability pension broadly can be classified under two heads. First--Battle casualities with a disability component (you are no longer SHAPE1) and injury is attributable to operations or is sustained in an op as such. You may continue to serve with acceptable disability or may be boarded out. Second --your disability is attributable to military service. Depending on your disability, you may continue serving or be boarded out. Hyper tension, fracture or paralysis in a MT accident, hip dislocation in a Divisional wrestling or hockey match, barrel premature injuries including loss of an eye in arty or armd corps field firing or loss of one finger during grenade throwing. or loss of hearing being a gunner (sic !!) Hithertofore the privilege was given to such an injured soldier to have exemption on his 'entire pension' after retirement. Disability pension is in any case given after you retire. So the normal service component as well as the dis-ability component of the pension was exempted in the IT Act 1961. This was as a token by a grateful nation to an injured/wounded soldier for his service to keep the citizens of India and their children safe and comfortable in their home and hearth. The GoI, through the Finance Bill 2026, has moved to legislatively override the current protections regarding Disability Pension. Now by amending the Income Tax Act itself, the Government intends to restrict the tax exemption solely to personnel "invalided out" of service, thereby making Disability Pension taxable for all personnel retiring on normal superannuation or taking premature retirement (PMR). On an earlier ocassion too the taxation of disability pension for superannuated soldiers was attempted via Circular No. 13/2019. The Supreme Court had stayed this because a mere administrative circular cannot override established pension rules. The new legislation gives exemption only for those personnel whose service was cut short specifically due to disability, and who were boarded out before completing their terms. The disability element will now be treated as "Salary/Pension Income" and the entire pension of disabled dolfiers is now taxable because you chose to continue serving your nation despite a dis-ability, a prosthetic, a tin leg or one eye. Rules will apply to Paramilitary Forces (CAPF) also. Now coming on to 'logic' for such privileges. What is the logic for ESM to avail CSD services? You have had your time. Enjoyed the CSD and cheaper liquor during service. Do civilians get it?? Why should it continue once boots have been hung?? What about IT exemption for decorated soldiers ( ESM)?? No logic-- or is it a cheap welfare measure?? Just because some 'looked down' central services have Non Progression Allowance, should the military start hankering for the same? Whats the logic?? Should politicians have multiple pensions for every time they are elected? My dear sirs the list is long. Without looking for a confrontation with anyone here, let me say that this bill is toxic, regressive, poisonous and against the ethos of a nation standing by its soldiers. It is an emotive issue for many of us. As a young officer I and another pilot had (risky-- but an error of judgement by hot, highly motivated and gung-ho fliers) taken one extra soldier while evacuating from Sonam. Flying at the edge of the flight envelope you make it at times and at times you dont. We crashed. One soldier died on the spot. One soldier became a quadriplegic. I had head injuries. Spinal fracture. Frost bite on my hands. My flying ended. After retirement I was entitled to tax exemption on my entire pension-- like other soldiers who were battle casualities. Because of such priveleges I would do it again for the nation and service without fear. I am astounded ( and pained) when I see a binary discussion on IT exemption for soldiers in this cat. Being a part of the Battle Cas whatsapp gp, let me tell you that efforts are already underway to garner sp of MP's, top bureaucrats, politicians, opposition party members to throw some sense in the govts proposal. Hopefully, it will have the support of the military hierarchy. Ever thought which soldier will go over the hill in Kargil; or walk that extra mile or enter a minefield if a nation does not care for its own!!