pension recivied by widow of government employee.

It shall be treated as family pension and chargeable under the head other source of income.

Allowable deduction is 1/3rd of the pension or Rs. 15,000/- whichever is lower.

Taxability subject to threshold limit and slabs of tax applicable to concerned individual.

For details refer: https://www.caclubindia.com/articles/pension-overview-11404.asp