Wife of SG employee

In the case of family pension, one-third of such income or Rs 15,000, whichever is less, is allowed as a deduction. For example, if a family member receives a pension of Rs 50,000, the exemption available is Rs 15,000 or Rs 16,660 (1/3rd of Rs 50,000), whichever is less. Therefore, the taxable family pension will be Rs 50,000 - Rs 15,000 = Rs 35,000.

No, it is paid regularly every month, so family pension.