02 October 2011
1. Family pension or pension received by gallantry award recipient is exempt u/s 10(18) 2. Pension received by the legal heir of a person of armed forces who had died on operational duties or similar circumstances, is exempt u/s 10(19) 3. Commutted pension is exempt u/s 10(10A) 4. None of the above, then pension is taxable.