LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Exemption of family pension of a defence personnel

Rajesh (Student CA Final ) (25 Points)

10 July 2018

Hi,

Whether the family pension of a defence personnel is exempt from income tax?

Regards,

Reply
Follow
Share

17 Replies

Anjali P Nair (ACA,ACMA) (582 Points)
Replied 10 July 2018

Family pension received by family members of armed forces including para military forces are exempted under section 10(19) of IT Act 1961.

With effect from the 1st day of April, 2005 family pension received by the widow or children or nominated heirs, as the case may be, of a member of the armed forces (including paramilitary forces) of the Union, where the death of such member has occurred in the course of operational duties, in such circumstances and subject to such conditions, as may be prescribed shall be fully exempted.

1 Like

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 10 July 2018

Not all

Three types of family pensions received by family of Army Personnel are tax-exempt.

1. Disability Pension is Tax Free

2. Pension Received by Gallantry Award Winners or His Family

3. Pension for Death on Duties of Armed Forces Personnel

1 Like

Rajesh (Student CA Final ) (25 Points)
Replied 10 July 2018

Thank you sir. So the family pension received by a widow of normal defence personnel is taxable. Only standard deduction for family pension is available to them.

Thank you sir

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 10 July 2018

Most Welcome ..

GAURAV GARG (2 Points)
Replied 05 August 2018

under which section diability pension is exempted?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 05 August 2018

The disability pension given to Armed Forces Personnel are having two components-disability element & service element. Both are tax free vide Ministry of Finance notification read with clarification from CBDT and also there can not be any TDS as the amount is fully tax free.

Sandhya Tyagi (3 Points)
Replied 06 September 2018

What about special family pension . Is it taxable

Sanjiv Kumar (2 Points)
Replied 16 June 2019

after the death of retired armed forces personal,family pension received by his widow. is this is taxable.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 17 June 2019

After the death of retired armed forces personal,family pension received by his widow. is this is taxable.

Yes. Taxable u/h. Income from Other sources. With max. deduction of 15000/- and basic exemption limit (3 lakhs for sr. citizen).

inder (M.Com) (22 Points)
Replied 20 July 2019

pension received by mother of martyr soldier(armed forces) is exempted under which section ?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 20 July 2019

Sec. 10(19) of IT act...

angad (engineer) (24 Points)
Replied 08 August 2019

Dear Sir,

One more clarification, As per court of judgment my father won the case for disability pension .However he was not alive when court judgment came. I have attached the order of the same .

Do the pension after the judgement which my mother is getting is the disability pension or ordinary family pension. Do she has to pay tax for this year .

Reagrds

Attached File : 2880526 20190808202955 snippet.jpg downloaded: 62 times

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 09 August 2019

The tribunal order is for disability pension, and the arrears would have been received by legal heir.

After the demise of the personnel, the pension received family member is family pension, which is taxable (u/h. IFOS). Standard deduction of Rs. 15000/- is allowed over it.

1 Like