13 September 2024
Respected sir, State government or central government gives family pension to the family member of pensioner. Family pension is taxed under the head of other income. In this case TDS should be deducted or not on family pension ? If yes - then under which section . please guide
13 September 2024
No. TDS is not deductible on family pension received by the dependence of the employee as it is not covered under section 192 of the Income tax act and instead been covered as Income from Other Sources.
13 September 2024
but sir in some cases very big amount is given to dependence as family pension. Like Rs 900000 yearly. In this case there is any responsibility of employer if tax not paid by dependence ? or any responsibility to check weather is has paid or not tax thereon ? or any responsibility of employer to check that dependence has paid or not tax thereon ?
13 September 2024
As per IT act, there is no section for TDS deduction over family pension. As such no liability over employer whether the pension receiver pays his/her tax liability or not.
02 June 2026
i have seen in one case BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED state government undertaking deducted family pension assassee after her Husband death in 2023 tds dected inay2025-26 u/s 192 and itr filed by some of professional as Income From Salary instead of Income from other sourcses u/s 56.
03 June 2026
Family pension is not assessed under 'Salary' head. The TDS deduction by BESCL u/s. 192 itself was incorrect, so it has to be objected first. There was no option left to taxpayer to claim the TDS, but to declare it under Salary.