22 March 2011
my mother is senior citizen and pension holder,on death of my father 2 years back in oct-2008,she is getting family pension as my father was pension holder.now the query is ..my mother got some arrear of my fathers pension pertaing to the period when he was alive.After including above arrear ,her income is crossing basic limit of Rs.2.40 lacs as she is also pension holder & if we calculate her pension+family pension of my father only (without considering arrear of fathers pension),she is not crossing basic limit.
whether my fathers arrear pension amount will be taxable in my mothers hand.
22 March 2011
Income of the deceased shall be taxed in the hands of legal representative. In your case,your mother is legal representative and she has to offer the income of deceased separately and it should not be clubbed together.