Pension received by an individual from his former employer is taxable as salary income and therefore will be reported under the head 'Income from Salaries' in the ITR. On the other hand, pension received by a family member of the deceased employee is taxable under the head 'Income from other sources. So,If it's received by Person (Employee) after retirement than its reported under head "Salary" and received by family after death of persons than it's other sources.
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