income tax on foreign received

dear experts there is a income tax query that some time before one person of India  working his own business in UKRAINE , KIEV had died, Now some of his friends want to trf some amount in favoure of his wife leaving in INDIA. In this case what will be the Income Tax on this received. 

plz. known me 

thanks in advance

Replies (3)

there will be no income tax as the income has not accrued in india. 

remittance of income is not taxable......

Originally posted by : karan challani

thanks dear karan and sneha G as u both have denied to pay any income tax on such received, can i know please the income tax section under which this received is not taxable / exempt. 
 

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