Section 93(1)(d) in The Income Tax Act, 2025

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Union of India - Subsection

Section 93(1)(d) in The Income Tax Act, 2025

(d)for income in the nature of family pension (a regular monthly amount payable by the employer to a family member of an employee upon the death of such employee),––

(i)an amount equal to one-third of such income or ₹ 25000, whichever is less, where income-tax is computed under section 202(1); and

(ii)an amount equal to one-third of such income or ₹ 15000, whichever is less, in any other case;

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Union of India - Subsection

Section 93(1)(d) in The Income Tax Act, 2025