13 August 2015
Husband died . His monthly pension is received by his wife.
Pls guide regarding following points :
1. Whether wife has to file income tax return in her name or in her deceased husband ' s name?
2. Any arrears of pension is received by wife. Are they taxable in her hands? If yes then under which head.
3. If pension income is taxable in her hands under the head income from other sources then can she claim deduction u/search 57.
Thanks.
13 August 2015
1 After death of husband, Wife has to file return for her pension receipts. 2 For the arrears relating to the period when husband was alive, return has to be filed in his name by wife as legal heir claiming 89(1) relief. 3 Pension income taxable under salary head.