Section mapper · Allowances and exempt receipts
Section 10(19) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Family pension where an armed forces member died on duty.
- Was
s.10(19), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 16), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 16 of the Schedule III table carries it for the widow, children or nominated heirs of a member of the armed forces including the paramilitary forces, where the death occurred in the course of operational duties.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.10(10A) → s.19 — Commuted pension — the lump sum you take instead of monthly pension
- s.16 → s.19 — Deductions from salary — standard deduction, professional tax, gratuity and leave encashment