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Family pension

jyothi (CA student) (39 Points)

27 September 2007

1. Family pension received by a widow of a member of the armed forces where the death of the member has occurred in the course of the operational duties, is

a. Exempt up to Rs.3,00,000

b. Exempt up to Rs. 3,50,000

c. Totally exempt under section 10(19)

d. Totally chargeable to tax

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2 Replies

CA. Dashrath Maheshwari (TaXpert) (15103 Points)
Replied 28 September 2007

Hi Jyothi,
Its (c).
To support my answer i m giving the section text:
Exemption of family pension in case of death of member of the armed force [Section 10(19)]
Where the death of a member of the armed forces (including Para-military forces) of the union has occurred in the course of operational duties, in such circumstances and subject to such condition as may be prescribed, the family pension received by widow or children or nominated heirs as the case may be shall be exempt from tax.