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Gratuity received by Widow of State Govt. Employee is Taxable or Exempted


Hello Sir/Mam ,

My Father was a State Govt. Employee, he retired from his service on 31st July 2019.
He was suffering from Depression from November 2017 to till his death due to heart attack in June 2022.

Due to Departmental Indifference and Negligence of persons responsible for pension processing at departmental level his pension form was not filled out at that time.

So, Retirement Benefits like Pension, Earned Leave Encashment, Gratuity and other benefits were not given at that time.

After the death of my father, my mother(his widow) filled out his pension form and submitted it to the concerned authorities.

Now she is receiving a monthly enhanced family pension from december 2022, and previous pension arrears and Death-cum Retirement Gratuity was also received to her.

Now While filing ITR, under which head "Death-cum-Retirement Gratuity", received by Widow i.e. my mother (of State Govt. Employee i.e. my father) who have only Income from Other Sources(Family Pension and Interest from Savings) have to be shown, and how to claim it for exemption.

By: HEMANT KR. SINGH



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