Onkar Johar
(Consultant)
(111 Points)
Replied 30 June 2016
The pension received shall be taxable under head
Salary” if received from non govt. employer.
However as per Section 57(ii)(a) , if uncommuted
family pension is being received after the death of
the employee by the family members, the pension
so received would be taxable under the head –
“Income from Other Sources” as employer-
employee relationship does not exist in this case.