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Exemption of family pension of a defence personnel

Tax queries 12147 views 17 replies

Dear Sir, can u please quote the circular number.

Thanks

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.

My father died during duty due to  running and he got cardic arrest ' is my mother income form pension taxable?


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