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            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.

            <h1>Pension exemption rules define tax treatment for commuted pension, NPS withdrawals, and gallantry award pensions.</h1> Tax treatment of pension covers uncommuted pension, commuted pension, National Pension System receipts, gallantry award pensions, and specified special pension receipts under both the Income Tax Act, 2025 and the pre-existing framework under the Income Tax Act, 1961. The material distinguishes between salary income, income from other sources, and exempt pension receipts, and separately identifies the conditions under which commuted pension or related lump-sum receipts are excluded from tax. Government employees receiving commutation under the Civil Pensions (Commutation) Rules or similar schemes are entitled to deduction of the entire commuted amount, while non-government employees receive exemption based on gratuity and pension structure. NPS withdrawals, Unified Pension Scheme receipts, and specified gallantry award pensions are also dealt with through defined exemption limits and conditions.

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