Relief u/s 89
This query is : Resolved
24 July 2009
Hello can anybody plz tell me whether relief u/s 89 can be claimed by the assessee widow who is in receipt of arrears of family pension on death of her husband who was a govt employee? Also whether deduction as admissible u/s 57 can be claimed along with relief u/s 89?
chetan soni
(Expert)
24 July 2009
if she is filing husbands return of income as representative assessee then she can claim the relief u/s89.
If not then she can claim the deduction u/s 57 on family pension.
But yes, she can not claim both the benefits.
If not then she can claim the deduction u/s 57 on family pension.
But yes, she can not claim both the benefits.
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21 July 2025
Here’s a clear explanation regarding relief under section 89 for arrears of family pension and deduction under section 57:
1. Can relief under section 89 be claimed on arrears of family pension?
Yes, relief under section 89 can be claimed on arrears of family pension.
Family pension is taxable under the head “Income from Other Sources.”
Arrears of family pension (i.e., pension paid for earlier years in lump sum) are taxable in the year of receipt.
Since the arrears relate to previous years, section 89(1) provides relief to avoid hardship due to lump sum receipt of income relating to earlier years.
The widow (assessee) can claim relief by furnishing details of arrears and computation of relief using Form 10E while filing the income tax return.
2. Can deduction under section 57 be claimed along with relief under section 89?
Section 57 deals with deductions allowable under "Income from Other Sources."
Family pension income is eligible for deduction under section 57(iia) — a standard deduction of 1/3rd of family pension or Rs. 15,000, whichever is less.
This deduction is allowed before computing taxable income under "Income from Other Sources."
Relief under section 89 is then computed on the net taxable income after allowing deductions.
Therefore, both deduction under section 57 and relief under section 89 can be claimed together — first deduct section 57 amount, then compute relief under section 89 on the balance.
1. Can relief under section 89 be claimed on arrears of family pension?
Yes, relief under section 89 can be claimed on arrears of family pension.
Family pension is taxable under the head “Income from Other Sources.”
Arrears of family pension (i.e., pension paid for earlier years in lump sum) are taxable in the year of receipt.
Since the arrears relate to previous years, section 89(1) provides relief to avoid hardship due to lump sum receipt of income relating to earlier years.
The widow (assessee) can claim relief by furnishing details of arrears and computation of relief using Form 10E while filing the income tax return.
2. Can deduction under section 57 be claimed along with relief under section 89?
Section 57 deals with deductions allowable under "Income from Other Sources."
Family pension income is eligible for deduction under section 57(iia) — a standard deduction of 1/3rd of family pension or Rs. 15,000, whichever is less.
This deduction is allowed before computing taxable income under "Income from Other Sources."
Relief under section 89 is then computed on the net taxable income after allowing deductions.
Therefore, both deduction under section 57 and relief under section 89 can be claimed together — first deduct section 57 amount, then compute relief under section 89 on the balance.
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