taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment ... amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which
admissible unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deduction ... circumstances specified below:- (a) closure of business; (b) death of an assessee; (c) partition of a Hindu undivided family; (d) dissolution of a firm
Explanation below sub-section (2) of section 288 and the assessee furnishes, alongwith his return of income, the report of such audit in the prescribed ... circumstances specified below:- (a) closure of business; (b) death of an assessee; (c) partition of a Hindu undivided family; (d) dissolution of a firm
treatment of a dependant who is a person with disability. (1) An assessee being an individual or a Hindu undivided family, who is a resident ... death, as an annuity or lump sum by application of the condition referred to in sub-section (2)(a)(ii). (6) The assessee claiming deduction
under section 123. (6) Any amount standing to the credit of the assessee or a minor, in his account or the account of a minor ... year. (7) The amount received by the nominee, on the death of the assessee, under the circumstances referred to in sub-section (6)(a), shall
allotment of units. After the said period of three years, the assessee shall have the option to tender the units to the Unit Trust ... Mutual Fund, for repurchase. (e) In the event of the death of the assessee, the nominee or legal heir, as the case may be, shall
maintenance of a dependant, being a person with disability, the assessee shall, in accordance with and subject to the provisions of this section, be allowed ... income of the assessee of the previous year in which such amount is received by the assessee and shall accordingly be chargeable
payee for any goods supplied or services rendered by the assessee to such payee; (e) where the payment is made for the purchase ... assessee or the heir of any such employee, on or in connection with the retirement, retrenchment, resignation, discharge or death of such employee, on account
Continuation of proceedings after the death or insolvency of a party to the appeal - Where an assessee whether he be an appellant or the respondent
gratuity received by his widow, children or dependants on his death, to the extent it does not, in either case, exceed one-half month ... gratuity or gratuities was not included in the total income of the assessee of such previous year or years, the amount exempt from income
