Pension received from EPFO

Save Share

This query is : Resolved

Quick Summary

If you've received a pension from EPFO, including arrears, it's generally taxed under 'Income from Salary'. You can claim tax relief on pension arrears under Section 89(1) of the Income Tax Act by filing Form 10E. Any tax deducted (TDS) on these arrears can also be claimed against your declared income.

Inderjeet Malik

Inderjeet Malik (Querist)
Follow

09 September 2025 I have received Pension from EPFO in the previous year 2024-25 which also includes arrears. Please advise applicable head of income under which same is to included. Though I am not very sure, if Income tax was deducted from the arrears, will I get any rebate under section 89 on arrears of the pension?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

09 September 2025 Uncommuted (regular) pension from EPFO is taxed under the head 'Income from Salary' according to the Income Tax Act, 1961. For arrears, you are eligible to claim tax relief under Section 89(1) of the Income Tax Act, provided you file Form 10E. Yes, you can claim TDS against the income declared.

Inderjeet Malik

Inderjeet Malik (Querist)
Follow

09 September 2025 Thanks for a quick reply.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

09 September 2025 You are welcome.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!