Commuted pension exemption

Does a state Government employee gets the full exemption on commuted pension or he exemption is calculated on the basis of gratuity received?
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Quick Summary
This discussion clarifies the tax exemption for commuted pension received by state government employees. It confirms that under Section 10(10A)(i) of the Income Tax Act, commuted pension is fully exempt from income tax for all government employees. This means the exemption is not calculated based on gratuity received.

Fully exempt u/s 10(10A)(i)

The commuted pension is fully exempt from income tax for government employees.

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