Notification No 92/ 2022 COVID 19 Income Tax Exemption of amount received after Death of Person

By | August 6, 2022
(Last Updated On: August 6, 2022)

Notification No. 92/ 2022/

F. No. 370142/31/2022-TPL (Part-2)

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th August, 2022
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

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