Tax on pension from armed forces

Hi Nishant,

Section 10(19)is as follows:

 In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included—

[(19) family pension received by the widow or children or nominated heirs, as the case may be, of a member of the armed forces (including para-military forces) of the Union, where the death of such member has occurred in the course of operational duties, in such circumstances and subject to such conditions, as may be prescribed.

Hence pension received will not be included in the total income.

For any further query mail or PM me.

Anubhav Jain

anubhavjain176 @ gmail.com

Exemption under section 10 (18) if any income by way of pension / family pension shall be exempt if such individual has been in the service of central government/ state government and has been awarded Paramvir Chakra or Mahavir Chakra, or Vir Chakra or such other Gallantry awards as may be notified.

Nishant,

yes, it is taxable except for the case where the person was in receipt of any gallantry award.