https://www.taxtmi.com/circulars?id=2920 Lump sum ex gratia payments paid by the Central Government, State Government, Local Authority or Government Public Sector Undertakings to the widow, legal heirs, or to a person injured (or dependants) consequent upon death or injury sustained while on duty are not includible as taxable income under the Income tax Act, following prior circular guidance that treated ex gratia to heirs of employees who die in service as exempt from income tax. en-us Tue, 08 Jun 1999 00:00:00 +0530 Sat, 09 Aug 2008 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2920 Lump sum ex gratia payments paid by the Central Government, State Government, Local Authority or Government Public Sector Undertakings to the widow, legal heirs, or to a person injured (or dependants) consequent upon death or injury sustained while on duty are not includible as taxable income under the Income tax Act, following prior circular guidance that treated ex gratia to heirs of employees who die in service as exempt from income tax. Circulars Income Tax Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2920