Yes, Salary includes all kinds of Pension i.e., Uncommuted Pension and Commuted Pension
Taxability of Uncommuted pension :
It is fully taxable for both government & non government employee.
Taxability of Commuted pension :
- In case of government employees fully exempted
- In case of non government employee
- who is availing gratuity will get exemption of 1/3 of commuted pension.
- who is not availing gratuity will get exemption of 1/2 of commuted pension.