TaxTMI 
TaxTMI 
Wether wife has to pay the income tax on the composition received on death of her husband like PF,Gratuty.
Thank you
Desesed family income tax filing
15 Apr 2017 
4 Replies 
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Exempt income: gratuity and provident fund received on death may be tax exempt, but filing depends on the return threshold.
Whether a surviving spouse must pay tax on provident fund and gratuity received on the husband's death turns on applicability of exempt income provisions for gratuity and provident fund receipts; qualifying amounts under those provisions are not taxable, while non qualifying amounts are includible in total income. Where receipts are taxable, the recipient must file an income tax return if the aggregate receipt exceeds the relevant filing threshold identified in the discussion. (AI Summary)
Whether a surviving spouse must pay tax on provident fund and gratuity received on the husband's death turns on applicability of exempt income provisions for gratuity and provident fund receipts; qualifying amounts under those provisions are not taxable, while non qualifying amounts are includible in total income. Where receipts are taxable, the recipient must file an income tax return if the aggregate receipt exceeds the relevant filing threshold identified in the discussion. (AI Summary)