Section A (1 Mark)
The legal heir of the deceased who receives family pension is allowed a standard deduction from such family pension received to the extent of:
1/3rd of such pension subject to maximum of Rs. 20,000
1/3rd of such pension or Rs. 15,000 whichever is less
1/3rd of such pension or Rs. 12,000 whichever is less
1/3rd of such pension or Rs. 12,500 whichever is less
Submit