Will Family pension received by widow of a person who was a member of Armed Forces Medical Service and who died of illness - cardiac failure- during service in non operational area , be exempt under sec 10(19)? Will it be considered as death occurred in the course of operational duties,?
In most cases, death due to illness in a non-operational area is not considered an "operational death" under Section 10(19). Unless the pension is specifically categorized as a "Liberalized Family Pension" (for operational deaths) or the deceased was a gallantry award winner, the income will be taxable under "Income from Other Sources" after a small standard deduction.
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