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    <title>Amount received from the employer or any other person of the deceased on Death due to COVID-19 - Addition u/s 56(2)(x).</title>
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    <description>Receipts received by a family member on account of a deceased individual&#039;s death due to COVID-19 are treated as income under section 56(2)(x) only when the death occurred within six months of COVID-19 diagnosis and the recipient retains medical proof of diagnosis and a medical report or death certificate linking death to COVID-19; such sums from employers or other persons must be reported and verified in prescribed Form A and furnished to the Assessing Officer within the specified filing period.</description>
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      <description>Receipts received by a family member on account of a deceased individual&#039;s death due to COVID-19 are treated as income under section 56(2)(x) only when the death occurred within six months of COVID-19 diagnosis and the recipient retains medical proof of diagnosis and a medical report or death certificate linking death to COVID-19; such sums from employers or other persons must be reported and verified in prescribed Form A and furnished to the Assessing Officer within the specified filing period.</description>
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