25 October 2011
sir plz resolve my query if a widow received some leave in cashment of her husband from company after death of employee(her husband) is tds applicable or not and also this amount is taxable in hand of widow or not .
25 October 2011
(i)Leave Salary paid to Legal heirs of deceased employee in respect of privilege leave standing to the credit of such employee at the time of death is not taxable .
(ii)Leave salary received by family of Government employee who died in harness ,is not taxable in hands of the recipient.
In view of the above, TDS provisions doesn't attract.