Standard deduction for family pensioners

Family pension (received after the death of an employee) is NOT eligible for the Section 16(ia) standard deduction because it is taxable under “Income from Other Sources,” not “Salaries”.

Family pensioners are allowed a standard deduction under Section 57(iia)—which is one-third of the pension received or Rs.25,000, whichever is less.

Salary head

a Salary and/or a Pension =>> Rs. 75000 deduction

Income from Other Sources

Family Pension =>> minimum of (1/3rd family pension or Rs. 25000)

So, if he is receiving BOTH, then it will be Rs. 100,000 total as above

But as Dhirajlal sir explained, if only Family Pension is received, then it will be limited to 25000 only

Agreed, Just to add the pension received by pensioner after retirement is not FAMILY pension, but just pension. Here the query is for STD over FAMILY PENSION.