Are state government individual, family pensions exempted.

There is no Exemption for Pension. If it is above taxable limit for senior citizen then  you have to file return.

Thank you for the reply Shiroor.

So, no kinds of exemptions apply to pensions? What about family pension?

Anybody else who could give me information.

Any kinds of exemptions available for pensions apart from 3 lac rupees senior citizen exemption?

Well , there are two categories of pension :

1. Uncommuted pension (pension received in regular instalments )  this is FULLY TAXABLE for all kinds of employees .

2. Commuted pension ( lumpsum payment instead of paying in installment ) this is exempted in following manner based on the type of employee U/S 10(10A)

 (a)  Govt employees - FULLY EXEMPT

 (b)  Non-Government Employee :

if employee also receives gratuity – 1/3 of Commuted value of pension

if employee not receives gratuity – ½ of Commuted value of pension

Commuted value of pension = Pension received / % of pension commuted

If pension is partly commuted and partly uncommuted then each portion’s exemption is calculated accordingly.

Thanks for the information Ankit.

The pensioner receives her pension and her deceased husband's pension every month, so is this uncommuted pension? so she should pay income tax on both the pensions?

Family pension is taxable as income from other sources and a standard deduction of 1/3rd of pension or Rs 15,000 whichever is less is allowed.

YES , both the pension are uncommuted pension .

1 . her own pension is taxable U/H salaries - fully taxable 

2. her husband pension ( family pension ) taxable U/H income from other sources - and from this exemption of 33.33% or 150000 which ever is less is available U/S 57 

HOWEVER tax is payable  if total income exceeds basic exemtion limit . 

Thanks for the information Shiroor and Ankit.

So, the pensions are taxable and apart from the senior citizen exemption of 3 lacs, she does not have any other exemption and she has to pay income tax.

Yes above 3 lakhs pay tax

Thank you for the reply Shiroor.