30 June 2016
deceased (death year 2014 ) were govt. employee and retired from her job in 2011, but her salary related to A.Y. 2010-11 were disputed she filled the sue against the employer, and got the favourable decision in 2014, but amount of salary received by the legal heir because of her death, now employer deducted tax u/s 192 and deposited in A.Y. 2015-16 this is reflating in 2015-16 26AS of deceased. and amount of tax deducted were more than tax on total income hence refund is due with the department. Now the legal heir want to file the Return of income of deceased and wants to claim refund . My question is how to file return is the income should it be for A.Y. 2015-16 (salary were related to A.Y. 2010-11), TDS deposited in 2015-16, if yes under which head
30 June 2016
for that firstly you login in www.incometaxefiling.gov.in and appoint as legal heir and after that you can file the return as leagl heir of that assessee. and then you get the tds refund for that.
My answer is usefull for you, then for appreciation pls send like.
30 June 2016
Dear Rupali Yadav,
The income related to AY 10-11 which was subject to litigation. the said claim was received in a.y.15-16. in this case, the income is taxable in the year of receipt. further the assessee may have received compensation in addition to arrears of salary. I request you to kindly refer to Sec 89 for computation of relief due to the assessee. as regards appointment of legal heir, I agree with the process provided to you by Mr. Rupesh Jain. Kindly follow the same.
01 July 2016
Under which head the income will be report because salary is not related to A.Y. 2015-16, even deceased had not in service any time during f.y. 2014-15.
CAclubindia
