TMI BlogAmount received from the employer or any other person of the deceased on Death due to COVID-19 - Addition u/s 56(2)(x).X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers conferred by clause (XIII) 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of clause (XIII) of the first proviso 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... virus disease (COVID-19): Dd/mm/yyyy; S.No./ Id No. of the medical Report 7. Amount received- (a) from the employer of the deceased: (b) from other person or persons: 8. Name, address and PAN of the employer of the deceased: 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ___________ do hereby declare that: To the best of my knowledge and belief whatever is stated in the above columns including the documents attached supporting the statement is correct and complete. I further declare that during the previous year .mm/dd/yyyy the total amount received by me is solely on account of death of my family member due to COVID-19. Place: Date: Yours ..... X X X X Extracts X X X X X X X X Extracts X X X X
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