Income Tax Department

Ministry of Finance, Government of India

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Is standard deduction applicable to family pensioners?

Subject

FAQs on Salary Income

etds-answer

Section ​16(ia) has been introduced by Finance Act, 2018 for class of person whose income is chargeable to tax under head salary. Family Pension is taxable under the head income from other sources. Hence standard deduction is not applicable in case of Family Pension.