Family pension means pension received by the family members of the deceased employee.

It is chargeable to tax under the head 'Income from Other Sources'.

Deduction u/s 57: Least of the following is allowed as a deduction -

(a) 33 1/3 % of gross pension

(b) Rs.15,000

Exemptions:

(a) Family pension received by family members of Army personnel who are recipient of gallantry awards

[Section 10(18)].

(b) Family pension received by the widow or children or nominated heirs of a member of the armed forces

(including para-military forces) whose death has occurred in the course of operational duties [Section

10(19)].

regards,

ratan

no special rebate for widow since 61 years old she is covered under senior citizen and exemption limit is 240000 ratan view is the correct one but what i have given is the basic limit and my answer is wrong with regard to your question

Although, there is no special rebates for widows. In your case, its not much big deal, since pension amount is Rs. 18000.00. Now, first thing since its not received by your father, but your mother, so it will be taxable in her hands under the head 'income from other sources'. Now, this income will be reduced by deduction, which is least of the following two:

a) 1/3 of pension received i.e. rs. 6,000.00

b) Rs. 15,000.00

Hence, it would be Rs. 12,000.00 only which would be considered.

If your mother dont have any other source of income, then, her annual income wil be Rs. 1,44,000.00, which is below the limit for a resident woman, which is Rs. 1,90,000.00.

If she has more income, then you can avail deductions u/s 80.

Regards.

Abhishek Pandey

Mr. sivaram, she is not covered under the category 'senior citizen', since according to Income Tax Act, the age for senior citizen is 65 years and above.

Hello, my father was a government servant & had god demise 4 years ago.
My mother is 50 years old now and she is receiving family pension Rs.23,500 after my Dad's death.
Does she require to fill tax return ? also she has some FDs in banks are their interest taxable too?

Actually Government office deducts tax on yearly basis from my mother's family pension automatically;
at that time my mother gets less pension than regular one.

And for bank FDs we submit 15G form so tax will not be deducted.

So , is there any other basis on which my mother will have to fill tax return?