u/s.10(19)

This query is : Resolved

manickavel T (Querist)
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29 June 2016 sir, family pension received by the family members of armed forces is exempt from tax fully or 30% of the received family pension. clarify please sir.

Sathish M

Sathish M (Expert)
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29 June 2016 Family pension received by the family member of deceased employee is taxable in the hand of family member under the head "Income from other sources" but family pension received by family member of deceased armed force employee will be exempted from Income Tax.

The relevant section and rule is mentioned below for your kind perusal :

Section 10(19) of Income Tax Act: Income Exempted from Income Tax

(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.

Circumstances and conditions for the purposes of clause (19) of section 10.

2BBA. (1) For the purposes of clause (19) of section 10, the circumstances of death of a member of the armed forces (including para-military forces) of the Union in the course of operational duties shall be the following, namely :—

(i) acts of violence or kidnapping or attacks by terrorists or anti-social elements;

(ii) action against extremists or anti-social elements;

(iii) enemy action in international war;

(iv) action during deployment with a peace keeping mission abroad;

(v) border skirmishes;

(vi) laying or clearance of mines including enemy mines as also mine sweeping operations;

(vii) explosions of mines while laying operationally oriented mine-fields or lifting or negotiation mine-fields laid by the enemy or own forces in operational areas near international borders or the line of control;

(viii) in the aid of civil power in dealing with natural calamities and rescue operations;

(ix) in the aid of civil power in quelling agitation or riots or revolts by demonstrators.

(2) It shall be certified by the Head of the Department where the deceased member of the armed forces (including para-military forces) last served, or the service headquarters, as the case may be, that the death of such member has occurred in the course of operational duties in circumstances mentioned in sub-rule (1).

Saket Jain

Saket Jain (Expert)
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29 June 2016 Exempt. If death during operational duties under specific circumstances and certified by HOD. Pension should be received by Wife or children.

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