liabilty to file ITR in case of death by legal representativ

ITR 782 views 5 replies

a govt employee who died in december 2010 having a salary of Rs 40,000. after his death his wife obtain

1 Arreas of  Salay since 2006

2 Leave Encashment of died person

3 annual pension

my queries is 

1 Is Died person return will be filed

2 whether his wife take benefit of relief u/s 89(1)

3 whether the leave encashment is exempt in the hands of wife also u/s 10(10AA)

Replies (5)

its depend on company whose name they show this arrear or leave encashment if company booked it on died person name than wife can file ITR on behalf of Husband..

1. yes upto the date of death

2.yes for family pension

3.yes exempt

amit whether she can take benefit of relief u/s 89(1) in respect of arrears of salary which is in the name of her husband

the arrears upto the date of her husband death is come under her husband income therefore in her husband return she will claim for relief u/s 89(1).

In her personal return she will not be claim for relief.

arrears always relates to the past period it is obvious that all the arrears relates up to the death of her husband


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