Exempted receipt of Gifts by Individual - Proof

[Ethirajan Parthasarathy]

U/S 56 (2) amounts received consequent to WILL is exempt even if the deceased does not fit into definition of “relative” for the legatee. The executor of the WILL has released money to legatee, but he is not willing to share the copy of the WILL for obvious reason (Privacy).

What other proof our group can think of to support the legatee to get tax exemption since mere confirmation from the executor may not be actual proof of succession through WILL.

AI Summary

Section 56(2)(x) inheritance exemption requires documentary proof such as executor affidavit, probate, or payment records.
Exemption for amounts received under a will applies even when the recipient is not a statutory relative, but taxpayers must substantiate the testamentary origin of the receipt through alternative evidence such as an executor's notarized affidavit, probate order, bank payment records with explanatory narration, correspondence from the executor, and professional certificates or legal opinions; redacted will extracts reviewed confidentially by a CA or lawyer or an executor's sworn statement combined with payment traces and official documents can preserve privacy while supporting the exemption claim.