Under Family pension TDS was deducted under section 192

Hello, 

My mother is a family pensioner and TDS was deducted under section 192 and also it's showing as salaried in AIS. 

I have checked with the pension department and they have provided form16 and also Coneveyed that due to arrears in family pension TDS was deducted under section 192. You can file the ITR and claim the refund. 

Now my question is how to file the ITR? 

Under family pension or under salaried do we need to file the ITR? 

 

Please help me 🙏 on this

 

Replies (3)
Quick Summary
This discussion addresses a family pensioner whose TDS was deducted under section 192, appearing as 'salaried' income. Despite the pension department providing Form 16 and advising to file an ITR for a refund, the user is unsure how to proceed. The advice suggests declaring pension under the 'Salary' head for ITR filing and exploring options like condonation requests for past financial years if an updated return (ITR-U) isn't applicable.

If it is for FY 2023-24, you cannot file ITR now. But if it is for FY 2024-25, you can file ITR after April 1,2025. Yes, you can declare the pension under head 'Salary'.

Hello sir 

Thanks for the reply. 

It's a Family pension not Pension. 

But it's for F. Y 2021-2022 where I was not aware of filing the ITR for my mother. 

We still have time till 31st March 2025 with ITR-U option. 

I had some research and got to know about section 89 where family pension arrears, deducted TDS can be claimed. 

Also I have received form 16 from the deductor

 

Correct, but ITR U (updated return) cannot be filed when there is refund.

You can file condonation request u/s. 119(2)(b) for filing return.

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