liabilty to file ITR in case of death by legal representativ

its depend on company whose name they show this arrear or leave encashment if company booked it on died person name than wife can file ITR on behalf of Husband..

1. yes upto the date of death

2.yes for family pension

3.yes exempt

the arrears upto the date of her husband death is come under her husband income therefore in her husband return she will claim for relief u/s 89(1).

In her personal return she will not be claim for relief.