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Family pension

harshit mehta (88 Points)

05 October 2019

what exactly is relief on family pension when received in arrears ? section 89

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4 Replies

Kapadia Pravin (17259 Points)
Replied 05 October 2019

Form 10E you have file online. please go through form 10E and keep all required details ready. This form is to be filed before filing of return

This is under 89 when you receive arrear salary and arrear pension.

You go through Form 10E to know about Relief

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sundhar jkn (205 Points)
Replied 06 October 2019

Family pension will be taxed under income from other sources not under salaries.

Kapadia Pravin (17259 Points)
Replied 06 October 2019

Family pension -

Pension received by a family member is taxed under income from other sources in your Income Tax Return.

If this pension is commuted or is a lump sum payment it is not taxable.

... Rs 15,000 or 1/3rd of the uncommuted pension received -whichever is less is exempt from tax.

Suresh Thiyagarajan (Student) (3986 Points)
Replied 09 October 2019

1. Just like salary, relief u/s 89 will also be available for arrears received towards family pension as explained u/s 89.
2. There is no doubt regarding the applicability of relief as the same is exclusively included in the section.
3. Just like salary, form 10E should be filed before filing the ROI. Any additional tax payable on account of arrears of salary will be allowed as relief and the same can be deducted from the family pension at the time of filing of ROI.
Please correct me if the above solution has an alternative view.