arrear of salary
This query is : Resolved
16 November 2009
arrrears of salary of my deceased father were received by my mother. are they taxable or not..........the total arrears received are of rs. 4 lakhs.
thanks in advance
amit jain
aca
thanks in advance
amit jain
aca
Guest
Guest
(Expert)
16 November 2009
it is not taxable under the head salary.
Its taxable as a income of your mother and taxable under the head income from other sources.
Its taxable as a income of your mother and taxable under the head income from other sources.
16 November 2009
this receipt in the hands of the family is not in the nature of one from an employer to an employee. The deceased had no right or interest in this receipt. This payment is only by way of financial benefit to the family of the deceased Government servant, which would not have been due or paid had the employee been alive. In view thereof the amount will not be liable to income-tax.
https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2009ITAct/sec_015.htm
See q-183
https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2009ITAct/sec_015.htm
See q-183
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