Section 10(17A) of Income Tax Act, 1961 – Exemption – The reward under Section 10(17A)(ii) is specific to certain 'purposes' as may be approved by the Central Government in public interest and the 'purpose' of the reward by the State Government has been echoed and reiterated by the Centre with the presentation of the Gallantry Award to the petitioner in 2005. The object of such a reward is by way of recognition by the State of an individual’s efforts in protecting public interest and serving society in a significant manner. Thus, the reference to ‘approval’ in Section 10(17A) does not only connote a paper conveying approval and bearing the stamp and seal of the Central Government but any material available in public domain indicating recognition for such services, rendered in public interest – VIJAYA KUMAR (K.) Vs. PR. CIT [2020] 422 ITR 304 (MAD)