31 October 2011
Hi frns... One of my client's wife who was a state Govt. employee died on 5th Dec. 2009 And she had never filed the income tax return as her salary and total income was always below taxable limits. So he also did'nt file the income tax return on her behalf for F.Y. 2009-10 as her wife's salary was below taxable limit in the year of death too. Now he has recd arrears of his wife's salary in the F.Y. 2010-11.What wud be the taxability in his hands....? I am not sure abt. this. Kindly help me out.
02 November 2011
The preferable option available to client is to include the arrears in his income as other income and follow the normal taxation process of his ROI.