Amount received from the employer or any other person of the deceased on Death due to COVID-19 - Addition u/s 56(2)(x).

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..... I) of the first proviso to clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following conditions, namely:- 1. (i) the death of the individual should be within six months from the date of testing positive or from the date of being clinically determined as a COVID-19 case, for which any sum of money has been received b .....

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..... to clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 shall be verified and furnished in Form A. 3. The details of the amount received in any financial year shall be furnished in Form A to the Assessing Officer within nine months from the end of such financial year or 31.12.2022 whichever is later. Form A: S. No. 1. Name: 2. Address: 3. Permanent account number: 4. .....

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..... s year in which the amount has been received: 13. Amount received from other person/ persons: (In Rs) 14. Total amount received (11+13) (In Rs) Declaration I, __________________________________________________________________ (Name in full and in block letters) son/daughter/wife of __________________________________________ do hereby declare that: To the best of my knowledge and belief wh .....

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