Treatment of disability & uncommuted pension

Rohit (-) (89 Points)

29 August 2014  

Dear experts,

 

My client is a pension holder from INDIAN NAVY, in june 2013, he receives a disability pension per month with a commuted pension of Rs. 2200000 and a gratuity of Rs. 800000.

 

I have a question that while filing the ITR of my client, what should the tax treatment of these amounts?

 

Thanks in advance!

Kush Agarwal