Neeraj was working as an accountant with the company Umali Ltd. He died on 30.04.2018 and on account of his death, his wife Neha started receiving a pension of ₹ 10,000 per month i.e. 01.06.2018. Determine under which head of income, the pension received by Neha during F.Y. 2018-19 shall be taxable. Also, compute the taxable amount in her hands.