Filing ITR for income excepted

hello . all

I have a query in filling income tax return of my relative.

she received a lumpsum amount of pension which is of my uncle's who died after retirement from service. On the pension amount tds got deducted u/s 192 B .
how should i file the return to get refund of that tds.
can anyone please help me out in filling ITR 1.
Chartered Accountant

If this is not the same year of death of uncle then:

The pension so received by her is Family pension, Taxed under the head INCOME FROM OTHER SOURCES. 

Family pension received (less) 1/3rd of Pension or 15,000 whichever is lesser shall be taxed under the head IFOS. 

She can claim TDS so deducted. 

If it is the year of death of uncle, then: 

The return need to be filed by his wife or legal heir under the representative capacity. In such case it will be taxed under the head "SALARIES"



Ms. vaishnavi could you please mention the supportive section for your statement? just for academic purpose
Chartered Accountant

As the family and employer of the deceased person doesn't have an emplyer employee relationship, it cannot be treated as Salary in the hands of the family who receives the pension. Hence, it shall be charged under the residual head " Income from other sources"

Section 57(iia):

".... (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income or fifteen thousand rupees, whichever is less.

Explanation.—For the purposes of this clause, "family pension" means a regular monthly amount payable by the employer to a person belonging to the family of an employee in the event of his death ;"

Hence, standard deduction of Rs.15000 or 1/3rd of pension received shall be allowed. 


Hope this clarified. Sir, correct this if my view is not tenable.


Since the commuted pension is expemted , now can i should show my IFOS as nill and claim the whole tds as refund?


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