Q.Mrs. Nair received a family pension of ₹90,000 during the year, following the death of her husband, a government employee. Compute the amount taxable under Income from Other Sources, assuming she is taxed under the Old Tax Regime.

Family pension gets its own standard deduction, capped at a fixed rupee amount under the Old Tax Regime.

Under Section 57(iia), family pension is eligible for a standard deduction equal to the LOWER of (a) one-third of the family pension received, or (b) ₹15,000 (the Old Tax Regime cap fixed in the section itself).

One-third of ₹90,000 = ₹30,000. Comparing this with the fixed cap of ₹15,000, the LOWER of the two is ₹15,000 — so the deduction allowed is ₹15,000, not ₹30,000. …

A common error is deducting one-third of the pension outright (here, ₹30,000) without comparing it against the fixed rupee cap — the deduction is alw …