Need your attention friends, leave salary

I think is not taxable in the hands of the legal heir.

refer to letter no F.35/1/65-IT(B)

yes  MIHIR it is not taxable , leave salary , gratuity are not taxable in the hands of legal heires

Amount  paid to the legal heirs of the deceased employee for the leace standing in the credit of such employee (non govt ) will be taxable other than salary head.

In case of the govt employee on his death in harness , the amount amount recieved by the legal heir will not be taxable.

is there any exemption available in respect of leave salary taxable in the hands of legal heirs?

Gratuity received by legal heirs incase of Government employees in exempt in the hands of the legal heirs.

Incase of all other employees, the gratuity received by legal heirs in excess of the amounts calculated under sections [10(10)(ii)] or [10(10)(iii)] shall be taxable under the head "Income from Other Sources".

Leave salary received by the family of a Government servant, who died in harness, is not taxable in the hands of the recepient.

Leave salary paid to legal heirs of a deceased employee in respect of privilege leave standing to the credit of such employee at the time of his death is an ex-gratia payment on compassionate grounds and hence is not taxable.

Hi Friends,

As you all know we pay administration charges @ 1.1% to the Provident Fund Office.  I would like to know

whether it is to be paid on Rs.6500/- ceiling mentioned by the EPFO or on full salary ( Basic +Da). If it is payable

on full salary kindly mention the relevant rule of the Employees Provident Fund Scheme.

Regards

Nandini