MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi: 05.08.2022
NOTIFICATION
S.O. 3705(E). In exercise of 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 which any sum of money has been received by the member of the family;
(ii) the family member of the individual shall keep a record of the following documents, -
(a) the COVID-19 positive report of the individual, or medical report if clinically determined to be COVID-19 positive through investigations in a hospital or an inpatient facility by a treating physician;
(b) a medical report or death certificate issued by a medical practitioner or a Government civil registration office, in which it is stated that death of the person is related to corona virus disease (COVID-19).
2. Statement of any sum of money received by a member of the family of a deceased person from the employer of the deceased person or from any other person or persons, on account of death due to COVID-19 for the 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:
S. No. |
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|
1. |
Name: |
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2. |
Address: |
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3. |
Permanent account number: |
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4. |
Relationship of the recipient with the deceased person: |
|
5. |
Details of diagnosis of being positive for COVID-19 |
dd/mm/yyyy;
S.No./ Id No. of the medical report/ test report |
6. |
Details of death due to COVID-19 and a medical report or death certificate issued by a medical practitioner or a Government civil registration office, in which it is stated that death is related to corona 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: |
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9. |
Previous year in which the amount has been received: |
|
10. |
Amount received from the employer: |
(In Rs) |
11. |
Name, address and PAN of the other person/persons: |
|
12. |
Previous year in which the amount has been received: |
|
13. |
Amount received from other person/ persons: |
(In Rs) |
14. |
Total amount received (11+13) |
(In Rs) |
Declaration
I, _______________________________________________________ (Name in full and in block letters) son/daughter/wife of __________________________________________ 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 faithfully,
Signature . .
Name
Designation
4. This notification shall be deemed to have come into force from the 1st day of April, 2020 and shall apply in relation to the assessment year 2020-2021 and subsequent assessment years.
[Notification No. 92/ 2022/ F. No. 370142/31/2022-TPL (Part-2)]
UMME FARDINA ADIL,
Under Secy., Tax Policy and Legislation Division
Note : It is certified that no person is being adversely affected by granting retrospective effect to this notification