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The legal heir of the deceased who receives family pension is allowed a standard deduction...

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The legal heir of the deceased who receives family pension is allowed a standard deduction from such family pension received to the extent of:

A.

1/3rd of such pension subject to maximum of Rs. 20,000

B.

1/3rd of such pension or Rs. 15,000 whichever is less

C.

1/3rd of such pension or Rs. 12,000 whichever is less

D.

1/3rd of such pension or Rs. 12,500 whichever is less

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