Amount received from the employer or any other person of the deceased on Death due to COVID-19 - Addition u/s 56(2)(x).

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.... 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....

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.... due to COVID-19 for the purposes of clause (XIII) of the first proviso to clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 shall be verified and furnished in Form A. 3. The details of the amount received in any financial year shall be furnished in Form A to the Assessing Officer within nine months from the end of such financial year or 31.12.2022 whichever is later. F....

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....of the employer of the deceased:   9. Previous year in which the amount has been received:   10. Amount received from the employer: (In Rs) 11. Name, address and PAN of the other person/persons:   12. Previous year in which the amount has been received:   13. Amount received from other person/ persons: (In Rs) 14....