P sarkar (engineer) 11 March 2013
Hello,
Mrs Mann is a widow of an Govt employee, who is in receipt of her husband's family pension.
Mr Mann retired in 2004, lived upto 2010. Govt dispensed arrears for Mr Mann's pension from 2006 to 2010(till the month he lived).
Mrs Mann receives this arrear in 2012.
Mrs Mann is required to file income tax for this arrear? This arrear is actually meant for Mr Mann (deceased).
R RAJAGOPALAN (ADVOCATE) 11 March 2013
Reply: The pay-arrears for the period till his death, though received by her as the legal heir, is not part of her income.
But if he had taxable income on including the arrears spread over the various financial years included in it, she may have to file his tax returns, as the Legal representative, for those years,
OR treating the entire receipt as the part of the income of his estate for the year of receipt,
whichever is less burdensome to her.
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