salary arrear of deceased assessee

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amit jain (Querist)

23 October 2009 my father died in march 2009. his arrears of salary are received by my mother in october 09 for 2007 & 2008. out of Rs 3 Lakhs they have deducted tds of rs. 90000. is that justified........can my mother claim exemption or not....
please help...
amit jain

HARI K V

HARI K V (Expert)

23 October 2009 The various terminal benefits received by an employee are bound to push the income onto a substantially higher tax slab. A similar situation arises when the salary is paid in arrears or in advance. To mitigate the hardships caused to the assessee by such situations, ITOs are empowered to grant appropriate relief u/s 89(1), on receipt of an application from the assessee. However, u/s 192(2A), government servants or employees in companies, co-operative societies, local authorities, universities, institutions, associations or bodies may furnish the particulars in Form 10E and get the relief directly from the employer.

U can anyway file the return in ur mothers name and claim the Tax deducted at source as refund.

Let me know, if u need more info on this...

amit jain

amit jain (Querist)

24 October 2009 Thanks for helping me on the topic. my only query left is that whether we can claim full tds as refund & if yes that means arrears of salary received by my mother are not taxable.
thanks
amit jain

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