Arrears of salary

Dear all,

This is quiet so urgent.... 

Individual earns salary while he was alive therafter death of individual is occured.. Now his wife receives pension of his husband and also received arrears of salary.. what my question is that whether it is taxable in the hands of wife if yes then which sec dealt with and under which head is it come?  I knew that pension will be taxed under income from other sources.. also comment on Future benefit fund... thank u in advance