Pension recd by the widow of an Army personnel

Poonam Mirani (CA) (27 Points)

19 June 2024  
Is the monthly pension received by the widow (super senior citizen)of an Army personnel taxable?

No tax is deducted and she has never filed any returns till date.

This year she has the following income:
Interest from the 54EC bond ,
Interest on savings account

Is she liable to file return?