Standard deduction claim

Dennis (.) (31 Points)

03 June 2019  

hello so my mom is a pensioner who is receiving family pension of my dad. after the revision of her pension she seems to slightly cross the limit for the nil tax payers which is rs. 3,00,000 (she is a senior citizen). she has some income sources from deposits and her over all income is slightly crossing the rs.3,00,000 mark for the current financial year. i have come across the hike in standard deductions in salary which is upto rs.50,000 for paying tax. i would like to know that in case her total income slightly exceeds rs.3,00,000 does she need to file a return to claim the standard deduction or will the deduction be made automatically by the department and she need not file a return to claim the deduction .