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Manual - Exempted Income u/s 10 - Assessee Specific
No, any amount received as family pension by any member of the family of such individual shall be fully exempted u/s 10(18).
Family pension exemption shields dependents of government servants or decorated servicemen from taxable income under income tax law. Any amount received as family pension by members of the family of an individual who has been in Government service or has been awarded the Vir Chakra is fully exempted under the relevant income tax provision, and therefore excluded from the recipient's taxable income as an assessee-specific exemption.
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