Exemption of the Family Pension received by the family members of Armed Forces (including para-military forces) Personnel killed in action in certain circumstances [Section 10(19)]

Exempted Incomes-Section 10(19)

Section 10(19) of the Income Tax Act provides an exemption for the family pension received by the family members of Armed Forces personnel who have been killed in action. This exemption is also applicable to the family members of para-military forces personnel who have been killed in action.

When a member of the Armed Forces or para-military forces sacrifices their life in the line of duty, their family is entitled to receive a family pension as a form of financial support. The purpose of this exemption is to provide relief to the grieving families and ensure that they are not burdened with additional taxes on the pension received.

The exemption is applicable to the entire amount of family pension received by the eligible family members. It is important to note that this exemption is only applicable in certain circumstances, specifically when the pension is received due to the death of the personnel in action.

The term ‘killed in action’ refers to the death of the Armed Forces personnel or para-military forces personnel while engaged in active duty. This includes situations where the personnel are killed in combat, during peacekeeping missions, or while performing any duty assigned to them by their respective forces.

The exemption is available for the following family members:

  • Widow
  • Widowed daughter
  • Disabled son
  • Unmarried daughter
  • Son’s widow
  • Grandchildren (up to the age of 22 years)

The exemption is available only if the death of the Armed Forces Personnel was due to:

  • War
  • Enemy action
  • Internal disturbances
  • Accidental death while in service
See also  Income of Trade Union [Section 10(24)]

The exemption is not available if the Armed Forces Personnel was killed in action due to:

  • Negligence or willful misconduct
  • Suicide

To claim the exemption, the family members of the Armed Forces Personnel need to submit the following documents to the Income Tax Department:

  • Death certificate of the Armed Forces Personnel
  • Relationship proof between the deceased and the family member claiming the exemption
  • Proof of pension received

The exemption under Section 10(19) is available for the full amount of the family pension received.

Examples of family pension that are exempt from income tax under Section 10(19) include:

  • Family pension received by the widow of an armed forces (including para-military forces) personnel killed in action.
  • Family pension received by the minor children of an armed forces (including para-military forces) personnel killed in action.
  • Family pension received by the dependent parents of an armed forces (including para-military forces) personnel killed in action.

Here are some examples of situations where the exemption under Section 10(19) would be available:

  • The wife of a soldier who is killed in action receives a family pension.
  • The parents of a soldier who is killed in action receive a family pension.
  • The minor children of a soldier who is killed in action receive a family pension.
  • The brother of a soldier who is killed in action receives a family pension if he was dependent on the soldier for financial support.

The exemption under Section 10(19) is a valuable benefit that is provided to the families of Armed Forces personnel who have sacrificed their lives in the service of the nation. It helps to ensure that the families of these brave men and women are financially secure.

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