Death benefits - Taxation

Hi. My father passed away in Nov 2019. We have received his PF+Insurance+Gratuity etc total amounts to 35L+ in my mother’s account. I have taken 25L+ from it as my share… Do I have to pay tax for these amount? I have got no salary from Apr 2020 because of Covid-19. There is no other income for me from then. Please elaborate as I am new to tax filing and its rules. I have never filed ITR till date as my salary was only 15k per month and I have no other income. Thank you for your response in advance.

Hey @sarvesh.k91

Income earned after the death of the individual will need to be disclosed in the personal income tax return of the legal heir. The legal heir should include this income inherited from the deceased in his own income while filing his own income tax return.

The liability of the legal heir shall be limited to the value of the assets inherited.

Feel free to reach out in case of further queries!