Student
3986 Points
Joined July 2018
1. Disability pension received by family members will be treated as family pension and not as a disability pension and it will be taxable under the head "Income from Other Sources"
2. The main reason for calling such pension as a disability pension is because of the person who is in receipt of the same. However, if the same is received by a family member who is not disabled then it will be treated as a family pension.
3. Deductions to the lower of Rs.15,000 or 33.33 % of the family pension received will be available u/s 57(iia).
Please correct me if the above solution has an alternative view.