Under the Income-tax Act, 2025, what deduction applies to a qualifying lump-sum commutation of pension received by a covered Central Government employee?

Section 19 (Table item 7) of the Income-tax Act, 2025 allows the entire commuted pension of Central Government civil servants and other covered public employees as a deduction. The one-third and one-half fractions under Table item 8 apply to employees of other employers, depending on whether gratuity is also received.