Indian air force pension imp query!

Assessee is a pensioner from Indian Air Force.. 

He receives Dearness Allowance (DA) & Dearness Allowance Arrears.. Are these taxable?

He also received arrears of ONE RANK ONE PENSION in instalments.. But income "didn't" cross basic exemption limit for that financial year.. Will these be taxable & relief under Section 89 applicable? 

He was also in receipt of arrears of pension under normal course for a financial year.. Income "CROSSED" basic exemption limit for that financial year.. Will these arrears be taxable and relief under Section 89 available?

Replies (2)

"He receives Dearness Allowance (DA) & Dearness Allowance Arrears.. Are these taxable?"             YES.

"He also received arrears of ONE RANK ONE PENSION in instalments.. But income "didn't" cross basic exemption limit for that financial year.. Will these be taxable & relief under Section 89 applicable?"             Taxable and even section 89 is also applicable, but when basic limit not exceeded in particular year, no additional benefit can be arrived.

" He was also in receipt of arrears of pension under normal course for a financial year.. Income "CROSSED" basic exemption limit for that financial year.. Will these arrears be taxable and relief under Section 89 available?"    YES to Both.

Originally posted by : Dhirajlal Rambhia
"He receives Dearness Allowance (DA) & Dearness Allowance Arrears.. Are these taxable?"             YES.

"He also received arrears of ONE RANK ONE PENSION in instalments.. But income "didn't" cross basic exemption limit for that financial year.. Will these be taxable & relief under Section 89 applicable?"             Taxable and even section 89 is also applicable, but when basic limit not exceeded in particular year, no additional benefit can be arrived.

" He was also in receipt of arrears of pension under normal course for a financial year.. Income "CROSSED" basic exemption limit for that financial year.. Will these arrears be taxable and relief under Section 89 available?"    YES to Both.

 

Thank you very much, Sir!!!

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