Political pensions taxable as income under Other Sources due to absence of an employer employee relationship. Political pensions do not arise from an employer-employee relationship with the Government and therefore are not assessable under Salaries; they must be assessed under the head Other Sources, and assessing officers are to be informed of this classification for correct income tax assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Political pensions taxable as income under Other Sources due to absence of an employer employee relationship.
Political pensions do not arise from an employer-employee relationship with the Government and therefore are not assessable under Salaries; they must be assessed under the head Other Sources, and assessing officers are to be informed of this classification for correct income tax assessment.
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