Pension is Taxable or not

In general Family pension is taxable... but ...

it is exempted from income tax only for those pensioners who are in receipt of Disability element of pension, Gallantry awards and Liberalised Family Pension (LFP) for death in notified operations.

1. Two sections exempt family pension as a whole. Sec 10(18) and sec 10(19). 
2. Sec 10(18) exempts family pension received by a member of a family of an individual who had been awarded gallantry award as the CG notify in this behalf. 
3. Sec 10(19) exempts family pension received by a widow or children of an individual who served in armed forces, where the death of such individual is during the course of carrying out his duty under such circumstances specified by the CG. 
4. If your situation is covered under either one of the above two sections, family pension received by the widow will be fully exempt from payment of tax. 
5. However, if it is not covered then it will be subject to tax under Income from Other Sources (IOS) and deductions to the extent of Rs. 15,000 or 1/3rd of the family pension received during the year, whichever is lower, will be allowed. 
Please correct me if the above solution has an alternative view.