Taxability of ESIC Maternity Benefit

My sister has gone on maternity leave on 11th November 2019 for 6 months as she is covered under labour law so she has received a 6-month salary from ESI. So I would like to know what is the taxability of the amount received from ESIC

Total Amount received: 82950

Leave started: 11th November 2019

So taxable amount till 31st March 2020

Replies (5)
Quick Summary
This discussion clarifies the taxability of maternity benefits received from ESIC. The consensus is that the entire amount received is taxable in the financial year it is credited to your bank account. Even if the leave started in a previous financial year, the full benefit is considered income for the year of receipt, not prorated based on the number of days within a specific financial year.

Full Amount is taxable in FY 2019-20
Originally posted by : JATINDER KUMAR
Full Amount is taxable in FY 2019-20

Amount is received in bank ob 12th May 2020 so basis of days amount is it be shown in other income or to add in salary?

You can add in current year salary if received on 12.05.2020
Originally posted by : JATINDER KUMAR
You can add in current year salary if received on 12.05.2020

So no need to Bifercuate on the basis of no of days till march and whole amount to be considered in current year salay?

Yes.....

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