Arrears of salary received by legal heir

My father passed away during employment in 2020 , now my mother received arrears of salary for the period of 2016 onwards . I need to know under whose PAN income should be taxed and how it will be tax ?
will I able to get the relief ?
Replies (2)
Quick Summary
If a legal heir receives salary arrears due to an employee's death, the tax treatment depends on whether the deceased had filed income tax returns. If returns were filed and taxes paid, the arrears are treated as the deceased's income, with the legal heir acting as the beneficiary. This guide clarifies the PAN under which the income should be taxed and explores potential tax reliefs.

This depends on the income shown under your father's income tax return.

In case your father filed income tax returns and has paid all the taxes, the money received by your mother is considered as beneficiary of the funds.

Obviously the legal heir on the behalf of the deceased. Then what is the gross total income.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details