Hi,
Whether the family pension of a defence personnel is exempt from income tax?
Regards,
Exemption of family pension of a defence personnel
Rajesh (Student CA Final ) (25 Points)
10 July 2018
17 Replies
Anjali P Nair
(ACA,ACMA)
(582 Points)
Replied 10 July 2018
Family pension received by family members of armed forces including para military forces are exempted under section 10(19) of IT Act 1961.
With effect from the 1st day of April, 2005 family pension received by the widow or children or nominated heirs, as the case may be, of a member of the armed forces (including paramilitary 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 shall be fully exempted.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177754 Points)
Replied 10 July 2018
Not all
Three types of family pensions received by family of Army Personnel are tax-exempt.
1. Disability Pension is Tax Free
2. Pension Received by Gallantry Award Winners or His Family
3. Pension for Death on Duties of Armed Forces Personnel
Rajesh
(Student CA Final )
(25 Points)
Replied 10 July 2018
Thank you sir. So the family pension received by a widow of normal defence personnel is taxable. Only standard deduction for family pension is available to them.
Thank you sir
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177754 Points)
Replied 05 August 2018
The disability pension given to Armed Forces Personnel are having two components-disability element & service element. Both are tax free vide Ministry of Finance notification read with clarification from CBDT and also there can not be any TDS as the amount is fully tax free.
Sandhya Tyagi
(3 Points)
Replied 06 September 2018
What about special family pension . Is it taxable
Sanjiv Kumar
(2 Points)
Replied 16 June 2019
after the death of retired armed forces personal,family pension received by his widow. is this is taxable.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177754 Points)
Replied 17 June 2019
|
After the death of retired armed forces personal,family pension received by his widow. is this is taxable. Yes. Taxable u/h. Income from Other sources. With max. deduction of 15000/- and basic exemption limit (3 lakhs for sr. citizen). |
||
inder
(M.Com)
(22 Points)
Replied 20 July 2019
pension received by mother of martyr soldier(armed forces) is exempted under which section ?
angad
(engineer)
(24 Points)
Replied 08 August 2019
Dear Sir,
One more clarification, As per court of judgment my father won the case for disability pension .However he was not alive when court judgment came. I have attached the order of the same .
Do the pension after the judgement which my mother is getting is the disability pension or ordinary family pension. Do she has to pay tax for this year .
Reagrds
Attached File : 2880526 20190808202955 snippet.jpg downloaded: 139 times
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177754 Points)
Replied 09 August 2019
The tribunal order is for disability pension, and the arrears would have been received by legal heir.
After the demise of the personnel, the pension received family member is family pension, which is taxable (u/h. IFOS). Standard deduction of Rs. 15000/- is allowed over it.
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