Income tax return for pensioner

You have mentioned that the assessee is a govt servant. You have not mentioned about his salary amount.

Exemption under Section 10(19) is available for Family Pension received by,

• the widow or

• children or

• nominated heirs,

of a member of the armed forces (including para-military forces) of the union, where the death of such member has occurred in the course of operational duties.

If the above conditions are applicable, the the family pension is exempt. but the assessee will have to file ITR for his own salary depending on the amount.

The pensioner is widow of a government servant and receiving family pension of approximate Rs. 16,000.00 per month. She doesn't have any other source of income. Should an ITR be filled by her every year.

In addition to above can you please specify whether person filling 15G form for Fixed Deposits in the nationalized bank but receiving more that 200000 in interest yearly on FD needs to fill an Income tax return form separately.

Assuming that her husband was not a member of armed forces,

Rs 16000*12=192000 total pension

192000-15000=177000 after std deduction

which is below the tax slab. So, no need to file return.

Yes, definately he has to file a return. The bank will not deduct TDS but will mention the interest amount while filing their TDS return which will appear in form 26AS.

An assesee has to declare his income for the year from all sources irrespective of whether TDs is deducted or not.