Tax rebates on my family pension
jatt
(Querist) 23 July 2014
This query is : Resolved
I have recently received my mothers family pension. She passed away in year 1992. I have received pension from 2004 to 2010. She was in mns services of armed force. There was no deduction by pcda. But my bank deducted tax on it. I want to know few things:
Is there exemption under any section of IT act for my case?
If sec 10(19) applies.
Please provide me the correct tax liability?
Rajendra K Goyal
(Expert) 24 July 2014
For claiming deductions u/s 10(19) following condition should be fulfilled:
The death of a member of the armed forces (including para military forces) of Union occurs:
_ During performance of operational duties under notified circumstances
_ A certificate to this effect has been obtained from Head of the deptt. where the deceased member had last served.
P. Venu
(Expert) 24 July 2014
Provisions of Section 89(1) may also apply since the amount has been received in arrears.
jatt
(Querist) 24 July 2014
Sir P. venu
Yes sir someone told me about the sec 89 but i dont know if that applies to family child who receives the sum in arrears.
Sir Devajyoti Barman
I'm male 29.
Sir Rajendra K Goyal
I know that clause but according to circumstances they mentioned they dont apply. My mother passed away on duty from mns services as commandant.
T. Kalaiselvan, Advocate
(Expert) 27 July 2014
You have been properly addressed. However in my opinion the provisions of section 89(1) may not apply to you for claiming relief because it is meant fora person receiving salary, but provisions of section 10(19)may be applicable, verify or consult a local tax consultant.
