Income tax on accrued interest on inoperative pf account
There is no contribution to my PF account ( retired but not yet withdrawn )
during last financial year I.e. AY19-20, there's no contribution to my PF account. But interest has been paid in accumulated balance.
I understand interest accrued on inoperative, inactive PF account are taxable.
I didn't get the interest rate on PF (mine was maintained by a trust) till recently. Though my last employer has confirmed interest rate he hasn't yet given me the certificate of interest accrued in my account.
Though they say it will take some time but interest would be provided for last year.
However, I have calculated the amount. I have paid only half income tax due, as advance tax, being not sure whether I will be receiving it or not.
Now my query is
1) Should I include the likely amount ( I will receive in my PF account as accrued interest) in my ITR?
2) If so, under which head?
3) Where & how do I account for the interest accrued? In form itr2. Would I still be charged penalty for not paying whole if tax due as advance tax. ( Since I'm not employed)
4) since I have still not got the certificate from my employer, can I excuse myself from including it in ITR this year
5) I would be closing my PF account and withdrawing the amount soon , i.e. FY20, can I then include the interest received in next year ITR, would I be charged any penalty, if I show it .
Thanks in advance