Tds while making payment to legal heirs other than gratuity

This query is : Resolved 

13 March 2015 In our company one of the employee expired during 2013-14. One of the medical bill placed by him was now approved around Rs. 4 lac. This payment now to be made to his wife.

Whether, TDS to be deducted while making payment?
Yes / No - under which section?

13 March 2015 it will form part of salary only as allowances or perquistes and tds is applicable,


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