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Taxability and tds on Ex gratia payment


A state government employee died during active service, now his wife shall receive ex gratia payment. The person(wife) who is to receive the amount of ex gratia is also a government employee on contract basis. The amount of ex gratia will not be paid in lump sum, but will be paid every month for the period of seven years and will be calculated as if the person who died would have received salary. So while making payment of ex gratia what is the applicability of TDS in the hands of employer and under which head it will be taxed in the hands of recipient.

By: AMIT GUPTA



495753
 
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