HYpertension, fractures, pregnancy-related conditions, and obesity ar quadruplet of the “ top out 10 disabilities” in the regular army that feature led to officers being placed in a low medical category (LMC) indicating their reduced temporary or permanent fitness for active duty, the ministry of defence said in a report presented to Parliament on Wednesday.The disabilities in descending order include “others” (communicable disease, connective tissue and autoimmune disorders, menstrual disorder, gall stones and hernia), diabetes, strains, spine disease, cardiovascular disease, and thyroid disease, the ministry told the Public Accounts Committee (PAC) that studied disability pensions in the army closely.A medical downgrade following a disability entitles a soldier to better retirement benefits. On average for the same rank, a disability pension can be 20% to 50% more than a normal one, plus income tax exemption.The 10 leading health conditions accounted for 71% of the overall disabilities affecting the army’s officer cadre, the report said.The committee appreciates the detailed breakdown showing the proportion of officers affected by multiple disabilities and the leading causes such as hypertension, fractures, pregnancy related conditions, obesity, and diabetes,” the report said.“190 female officers were in LMC for pregnancy and its related effects which formed 13.66% of all LMC officers. This physiological condition will get upgrade in due time,” the report added, quoting the response of the ministry.The PAC presented the action taken report in both houses at a time when controversy is raging over the so-called withdrawal of tax exemption on disability pensions. Several political parties have questioned a provision in the finance bill 2026 that seeks to provide tax benefits only to soldiers invalided out of service due to disabilities attributable to or aggravated by service, excluding those who served and superannuated with disabilities.A breakdown of prevalence statistics in the report shows hypertension, fractures, pregnancy and obesity reduced the fitness levels of 2.66%, 1.78%, 1.68%, and 1.62% of army officers, respectively. These four conditions account for 19.04%, 12.67%, 11.9% and 11.54% of the total disabilities in the officer cadre. The army has a strength of around 45,000 officers.The previous report of the committee on disability pension -- presented in February 2024 -- had “expressed concern over the relatively high proportion of officers retiring with disability, particularly noting that lifestyle diseases such as hypertension and diabetes accounted for a significant share of these disabilities”.“The committee further sought comprehensive data on the prevalence of these diseases among Indian Army personnel, as well as remedial measures undertaken to mitigate their incidence. The committee had also requested a root cause analysis to better understand and address the underlying factors,” the report said.The defence ministry’s response was included in the report.“In their Action Taken replies, the ministry provided data reflecting that the prevalence of hypertension and Diabetes Mellitus Type-II among Indian Army officers and personnel is substantially lower than that observed in the general population, indicating the positive impact of health promotion activities and regular medical monitoring within the Armed Forces. The ministry also enumerated a wide range of proactive measures including health awareness days, information, education, and communication (IEC) campaigns, lifestyle modification programs, and clinical interventions across all three services aimed at prevention and control of lifestyle diseases,” the report said.The government notified new rules for disability pensions in September 2023, months after the Comptroller and Auditor General (CAG) asked the ministry to analyse the reasons for disability among soldiers following its finding that nearly 40% of retiring officers and 18% of personnel below officer rank (PBOR) were drawing disability pensions.The national auditor examined disability pensions disbursed to personnel discharged from service between 2015 and 2020. It also flagged concerns about disability pensions being awarded on account of lifestyle diseases such as hypertension and diabetes.“The committee while acknowledging the efforts made by the ministry to strengthen the process of award of disability compensation recommend that actively engaging with the army personnel will go a long way in addressing their apprehension for the new rules and for this, awareness and outreach programmes and interactive sessions may be conducted to dispel any doubts in the minds of the army personnel, serving or retired,” the report said.In February, Congress leader Rahul Gandhi urged finance minister Nirmala Sitharaman to restore full income tax exemption on disability pensionsThe move to tax the pension triggered resentment in military circles, with several veterans saying the discrimination was unjustified and created two classes of disabled soldiers.To be sure, per a CBDT circular dated June 24, 2019, disability pension is exempt from income tax only in cases where a service member is invalided out of service before completing regular service for medical reasons attributable to or aggravated by service conditions.“This clarification is based on the Income Tax Acts of 1922 and 1961. However, this provision was loosely interpreted to provide benefits even to personnel who were not invalided out of service and who completed their normal service but retired in LMC. These personnel are not covered under the IT exemption because they remain in service,” a ministry official earlier said.
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