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GRATUITY
We are making the arrears payment of Rs.10 lakhs to the wife of one our our deceased employee, who was deceased in Jan.2018. Whether this amount is taxable from his wife at the time of making payment. Please clarify?

By: C KESAVAN
according to me,If the arrears related to jan 2018 or before then TDS should be deducted on husbands PAN and she has to file husband's ITR as legal representative and claim relief of section 89(1).

By: LIPIKA



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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)