Exemption of family pension of a defence personnel

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.

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

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

Most Welcome .. 

under which section diability pension is exempted?

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.

What about special family pension . Is it taxable

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

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

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

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.

thank you sir for the clarification