[27A. Exemption.- Nothing contained in section 3 and other provisions of this Act shall apply to,-
[(a) the members of the forces as defined in the Army Act, 1950 (46 of 1950) or the Air Force Act, 1950 (45 of 1950) and the members of Indian Navy as defined in the Navy Act, 1957 (62 of 1957) serving in any part of the State and drawing pay and allowance as Army or Air Force or Navy, as the case may be, including the members of auxiliary forces or reservists or reserve and auxiliary services serving in any part of the State and drawing pay and allowances as such auxiliary forces or reservists, or reserve and auxiliary services, as the case may be, under the budgetary allocations of the Defence Services.]
[Explanation.- It is hereby declared for the removal of doubts that nothing in this clause shall apply or shall be taken to have applied, during any period starting on or after the 1st May 2000, to persons drawing pay and allowances from the establishments of the Defence Ordinance Factories situated in any part of the State.]
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(b) the badli workers in the textile industry.
[(c) (i) any person with benchmark disability as defined in clause (r) of section 2 of the Rights of Persons with Disabilities Act, 2016 (49 of 2016), or
(ii) parents or guardians of a child with a benchmark disability, provided such person or child with benchmark disability holds the certificate of disability issued by the certifying authority under the said Act or the rules made thereunder:
Provided that, such individual or, as the case may be, employer produces the aforesaid certificate before the prescribed authority in respect of the first assessment year for which he claims exemption under this clause:
Provided further that, an individual or, as the case may be, employer who has already produced a certificate before the prescribed authority for the purposes of this section, as it stood immediately before the 1st April 2023, shall not be required to produce it again;]
(d) women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings.
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(f) the person who have completed the age of sixty-five years.
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[(h) the armed members of the Central Reserve Police Force to whom the Central Reserve Police Force Act, 1949 (66 of 1949) applies and the armed members of the Border Security Force, to whom the Border Security Force Act, 1968 (47 of 1968) applies and serving in the State.]