Pension received by a retired employee under EPS 95 is to included under the head salaries in the ITR. If the employer had also taken Common annuity plan, for all employees, from LIC and the retired employee receives pension regularly from LIC, does he have to show the amount being regularly received from LIC under the head salaries, as the annuity was taken by his employer? If in addition, if the person also gets pension under PM Vayavandana how is that amount to be shown in the ITR, i.e., as Income from other source or as pension, since the nomenclature used is Pension?
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