Answer

1. F

   Facts

   Sec 89 relief extends to family pension received in arrears. Family pension is taxed as income from other sources, and the same Form 10E Annexure I computation applies.

2. P

   Provisions and law

   • Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
   • Sec 57 (now Sec 93)Deduction from family pension under other sources
3. A

   Analysis

   If ₹2,40,000 of family pension arrears for two earlier years came this year, enter each year's share in Annexure I with her income for those years. She can also claim the standard deduction on family pension available under the law. If her income in those years was low, relief may be meaningful.

4. C

   Conclusion

   1. 1Get the arrears statement by year from the bank or pension office
   2. 2Gather her income for those years
   3. 3File Form 10E for her
   4. 4Claim relief in her ITR

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.