SC VASUDEVA
For almost 20 years I am working with the UN. I am going to retire from service and shall be entitled to pension. The salary earned by me from UN was not taxable. Is the pension received by me taxable? — Surinder Kumar
No, the amount of pension received by you would also be exempt from tax in accordance with the UN (Privileges and Immunities) Act, 1947. This is also in accordance with a Circular No. 293 dated February 10, 1981.
I am a retired Punjab Government official, senior citizen and filing income tax returns regularly and paying tax as admissible. My son is a major. He is having his own income from commercial property and from his business and as such he is also filing his tax returns and paying the admissible tax. He obtained a life insurance policy from LIC worth Rs 7,50,000. The commencement date of the policy is 09-12-2009 and its maturity date is 09-12-2019. He is paying half-yearly premium of Rs 39,591 (yearly Rs 79,821). He is paying the premium from his own sources and claiming benefit under Section 80C of the Income Tax Act. Kindly clarify the following:
I am a Punjab Government retiree and a senior citizen residing in Punjab. I was recommended a hearing aid after conducting the tests at the PGI Chandigarh but neither I requested nor the PGI issued the certificate showing the percentage of hearing impairment. I read in your column that a person having loss of 60% decibels or more in the better ear in the conversation range of frequencies is entitled for the deduction of Rs 50,000 from his income (for income tax) under Section 80U. Please let me the medical authority for the issuance of such certificate i.e. the Medical Superintendent of the PGI or the District Civil Surgeon concerned. — Ram Kumar
The medical authority as defined by Section 2 of Person with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, any hospital or any institution specified for the purposes of this Act by notification by the appropriate government. The appropriate government has been defined as under:
It would thus be observed that any medical authority which is wholly or substantially financed by the Central Government or the State Government would get covered as medical authority under the above said Act. You can, therefore, obtain the certificate required to be filed along with return from the medical authority so covered. It may also be added that deduction for a disability allowable to a resident individual has been increased to Rs 75,000 for assessment year 2016-17 and onwards.
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