## Report on Notification No. 92/2022 - Income Tax Act, 1961 Amendment Regarding COVID-19 Related Payments
**1. Executive Summary:**
This report analyzes Notification No. 92/2022 issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, which amends the Income-tax Act, 1961. The amendment clarifies the conditions and procedures for claiming income tax exemption on sums received by family members of individuals who died due to COVID-19. The key changes involve specifying the required documentation, the format for reporting received amounts (Form A), and the timelines for furnishing these details to the Assessing Officer. This amendment aims to streamline the process of claiming tax exemptions on COVID-19 related financial assistance and provides clarity for both recipients and tax authorities.
**2. Introduction:**
The purpose of this report is to provide a detailed overview of Notification No. 92/2022, focusing on its key provisions and implications. The analysis is based solely on the information presented within the provided notification text. This report is intended to inform affected industry about the new reporting requirements.
**3. Policy Overview:**
* This notification amends the Income-tax Act, 1961, specifically concerning clause XIII of the first proviso to clause x of subsection 2 of section 56.
* **Core Objective:** To specify the conditions and procedures for availing income tax exemption on financial assistance received by family members of individuals who died from COVID-19. The objective is to clarify the applicability of the exemption and ensure proper documentation and reporting of such receipts.
**4. Background and Rationale:**
This is an amendment to existing tax law. The rationale behind this amendment is to provide clarity and structure to the process of claiming tax exemptions on financial assistance received due to COVID-19 related deaths. The amendment likely addresses a need for standardized documentation, reporting procedures, and deadlines to ensure consistency and prevent misinterpretations of the original policy. The notification sets out specific requirements for the documentation needed to support claims that the death was due to COVID-19 and defines reporting requirements.
**5. Key Provisions / Changes:**
This notification introduces the following specific changes to the existing Income Tax Act:
* **Condition for Exemption:** The death of the individual must occur within six months of testing positive or being clinically determined as a COVID-19 case.
* **Required Documentation:** Family members must maintain records of (a) the COVID-19 positive report or medical report confirming COVID-19 diagnosis, and (b) a medical report or death certificate from a medical practitioner or government civil registration office stating the death was related to COVID-19.
* **Reporting Requirement (Form A):** A statement of money received due to COVID-19 death, either from the deceased's employer or other persons, must be verified and furnished in Form A. This form requires detailed information about the recipient, the deceased, the amount received, and relevant dates.
* **Submission Deadline:** The details of the amounts received in any financial year must be furnished in Form A to the Assessing Officer within nine months from the end of such financial year or by 31.12.2022, whichever is later.
**6. Target Audience and Stakeholders:**
The primary target audience consists of:
* Family members of individuals who died due to COVID-19 and received financial assistance.
* Employers of deceased individuals who provided financial assistance.
* Assessing Officers responsible for processing income tax returns.
* Tax Practitioners advising affected individuals and businesses.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Direct Taxes (CBDT) is responsible for implementing and overseeing this amendment. The Assessing Officer will be responsible for receiving and reviewing Form A.
* **Timelines:** The notification specifies a deadline for submitting Form A – nine months from the end of the financial year in which the amount was received, or 31.12.2022, whichever is later.
* **Procedures:** The amendment necessitates the use of Form A for reporting COVID-19 related financial assistance. This form needs to be completed accurately with the required documentation and submitted to the Assessing Officer within the stipulated timeline.
**8. Expected Outcomes / Impact of Changes:**
The intended outcomes of these changes are:
* **Improved Clarity:** Providing clear guidelines and documentation requirements to ensure consistent application of the tax exemption.
* **Streamlined Process:** Simplifying the process for claiming tax exemptions on COVID-19 related financial assistance.
* **Enhanced Compliance:** Ensuring accurate reporting of financial assistance received due to COVID-19 related deaths.
* **Reduced Disputes:** Minimizing potential disputes between taxpayers and tax authorities by providing clear definitions and procedures.
**9. Conclusion:**
Notification No. 92/2022 provides important clarifications and procedural guidelines for claiming income tax exemptions on financial assistance received by family members due to COVID-19 related deaths. The introduction of Form A and the specified documentation requirements are crucial for ensuring transparency and compliance. This amendment offers much-needed clarity and structure for those affected by the pandemic and seeking to claim legitimate tax exemptions. This policy applies retroactively from April 1, 2020.
Key Entities Referenced
Income-tax Act, 1961: An Indian law related to income tax, referenced in the context of specifying conditions for tax exemptions related to COVID-19.
Central Government: The government of India, issuing the notification.
COVID19: Corona virus disease. The context is related to financial assistance received due to death caused by COVID-19 and related tax exemptions.
Ministry of Finance: The Indian government ministry issuing the notification through the Department of Revenue.
Department of Revenue: A department under the Ministry of Finance, involved in issuing the notification.
Central Board of Direct Taxes: An organization under the Department of Revenue, responsible for direct tax administration.
New Delhi: The location where the notification was issued, the capital of India.
Assessing Officer: A tax official to whom financial year details must be furnished.
Tax Policy and Legislation Division: Division under which Under Secretary Umme Fardina Adil issued the notification
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-05082022-237963
xxxGIDHxxx
CG-DL-E-05082022-237963
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3538] नई दिल्ली, िुक्रिार, अगस्ट्त 5, 2022/श्रािण 14, 1944
No. 3538] NEW DELHI, FRIDAY, AUGUST 5, 2022/SHRAVANA 14, 1944
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 5 अगस्ट्त, 2022
का.आ. 3705(अ).— केंरीय सरकार, आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 56 की उपधारा (2)
के खंड (x) के पहल े परंतुक के खंड (XIII) द्वारा प्रित्त िजियों का प्रयोग करते हुए और इनके प्रयोिनों के जलए जनम्नजलजखत
ितें जिजनर्िष्टड करती ह,ैं अर्ाडत ् :—
1. (i) दकसी व्यजि की मृत्य ु कोजिड-19 मामल े के रूप म ें पॉजिटिि परीक्षण या नैिाजनक रूप से अिधाटरत होन े की तारीख
से छह मास के भीतर होनी चाजहए, जिसके जलए पटरिार के दकसी सिस्ट्य द्वारा कोई धन राजि प्राप्त की गई है;
(ii) व्यजि के पटरिार का सिस्ट्य जनम्नजलजखत िस्ट्तािेिों का एक अजभलेख रखेगा,--
(क) व्यजि की कोजिड-19 पॉिीटिि टरपोिड या जचदकत्सा संबंधी टरपोिड, यदि नैिाजनक रूप से दकसी अस्ट्पताल में या
आंतटरक रोगी प्रसुजिधा में उपचार करने िाले जचदकत्सक द्वारा अन्द्िेषणों के माध्यम स े कोजिड-19 पोजिटिि
होना अिधाटरत दकया गया;
(ख) दकसी जचदकत्सा व्यिसायी या दकसी सरकारी जसजिल रजिस्ट्रीकरण कायाडलय द्वारा िारी कोई जचदकत्सा टरपोि ड
या मृत्यु प्रमाणपत्र, जिसमें यह कर्न दकया गया ह ै दक व्यजि की मृत्यु कोरोना िाइरस बीमारी (कोजिड-19) स े
संबंजधत ह।ै
5349 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. आय-कर अजधजनयम, 1961 की धारा 56 की उपधारा (2) के खंड (x) के पहल े परंतुक के खंड (XIII) के प्रयोिनों
के जलए कोजिड-19 से मृत्यु के कारण मृतक व्यजि के पटरिार के दकसी सिस्ट्य द्वारा मृतक व्यजि के जनयोिक या दकसी
अन्द्य व्यजि या व्यजियों से प्राप्त की गई दकसी धन राजि के जििरण को सत्याजपत दकया िाएगा और प्ररूप-क में प्रस्ट्तुत
दकया िाएगा।
3. दकसी जित्तीय िषड में प्राप्त की गई रकम का ब्यौरा, ऐसे जित्तीय िषड की समाजप्त या तारीख 31.12.2022, िो भी
पश्चातिती हो, से नौ मास के भीतर जनधारड ण अजधकारी को प्ररूप–क में प्रस्ट्तुत दकया िाएगा।
प्ररूप–क:
क्रम सं.
1. नाम:
2. पता:
3. स्ट्र्ायी खाता संख्या:
4. मृतक व्यजि के सार् प्राप्तकताड का संबंध:
5. कोजिड-19 पॉजिटिि होने के जनिान का ब्यौरा: दिन /मास/ िषड ;
क्र.सं. / जचदकत्सा टरपोिड/परीक्षण
टरपोिड की आईडी संख्या
6. कोजिड-19 के कारण मृत्यु का ब्यौरा और दकसी जचदकत्सा व्यिसायी या दिन /जममी/ िषड ;
दकसी सरकारी जसजिल रजिस्ट्रीकरण कायाडलय द्वारा िारी कोई जचदकत्सा
टरपोिड या मृत्यु प्रमाणपत्र, जिसमें यह कर्न दकया गया ह ै दक व्यजि की
जचदकत्सा टरपोिड का क्रमांक /
मृत्यु कोरोना िाइरस बीमारी (कोजिड-19) से संबंजधत ह:ै
आईडी नंबर
7. (क) मतृ क के जनयोिक से:
(ख) अन्द्य व्यजि या व्यजियों स:े
प्राप्त रकम :
8. मृतक के जनयोिक का नाम, पता और स्ट्र्ायी खाता संख्या:
9. पूिडिती िष,ड जिसमें रकम प्राप्त हुई ह:ै
10. जनयोिक से प्राप्त रकम: (रुपय ेमें)
11. अन्द्य व्यजि/व्यजियों का नाम, पता और स्ट्र्ायी खाता संख्या:
12. पूिडिती िषड जिसमें रकम प्राप्त हुई ह:ै
13. अन्द्य व्यजि/व्यजियों से प्राप्त रकम: (रुपय ेमें)
14. प्राप्त कुल रकम (11+13) (रुपय ेमें)
घोषणा
मैं, _____________________________________________________________________ (नाम पूण ड और बडे
अक्षरों म)ें पुत्र/पुत्री/पत्नी ____________________________________ घोषणा करता ह ंदक:
मेरे सिोत्तम ज्ञान और जिश्वास के अनुसार उपरोि स्ट्तंभ में िो कुछ भी कर्न दकया गया है, जिसमें, कर्न के समर्डन म ें
संलग्न िस्ट्तािेज़ भी िाजमल ह,ैं सही और पूण ड ह।ै[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
मैं यह और घोषणा करता ह ं दक पूिडिती िषड ……. मास/दिन/िषड के िौरान मरे े द्वारा प्राप्त की गई कुल रकम पूरी तरह स े
कोजिड-19 के कारण मरे े पटरिार के सिस्ट्य की मृत्यु के कारण ह ैं।
स्ट्र्ान:
तारीख:
भििीय,
हस्ट्ताक्षर …………………………।
नाम………………………..….…
पिनाम…………………………...
4. इस अजधसूचना को 1 अप्रैल, 2020 से प्रभािी माना िाएगा और जनधाडरण िष ड 2020-2021 तर्ा पश्चातिती
जनधाडरण िषों के संबंध में लाग ूहोगी।
[अजधसूचना स.ं 92/2022/फा. सं. 370142/31/2022-िीपीएल(भाग-2)]
उम्मे फरिीना आदिल, अिर सजचि, कर नीजत और जिधान प्रभाग
टिप्पण : यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि िेकर दकसी व्यजि पर प्रजतकूल प्रभाि नहीं
डाला िा रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th August, 2022
S.O. 3705(E).— 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 case, for which any
sum of money has been received by the member of the family;
(ii) the family member of the individual shall keep a record of the following documents, -
(a) the COVID-19 positive report of the individual, or medical report if clinically
determined to be COVID-19 positive through investigations in a hospital or an in-
patient facility by a treating physician;
(b) a medical report or death certificate issued by a medical practitioner or a
Government civil registration office, in which it is stated that death of the person
is related to corona virus disease (COVID-19).
2. Statement of any sum of money received by a member of the family of a deceased person
from the employer of the deceased person or from any other person or persons, on account of
death 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.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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.
Form A:
S. No.
1. Name:
2. Address:
3. Permanent account number:
4. Relationship of the recipient with the deceased
person:
5. Details of diagnosis of being positive for Dd/mm/yyyy;
COVID-19
S.No./ Id No. of the medical
report/ test report
6. Details of death due to COVID-19 and a medical Dd/mm/yyyy;
report or death certificate issued by a medical
practitioner or a Government civil registration office, S.No./ Id No. of the medical
in which it is stated that death is related to corona report
virus disease (COVID-19):
7. Amount received-
(a) from the employer of the deceased:
(b) from other person or persons:
8. Name, address and PAN 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. Total amount received (11+13) (In Rs)
Declaration
I, __________________________________________________________________ (Name in full
and in block letters) son/daughter/wife of __________________________________________ do
hereby declare that:
To the best of my knowledge and belief whatever is stated in the above columns including the
documents attached supporting the statement is correct and complete.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
I further declare that during the previous year…….mm/dd/yyyy the total amount received by me is
solely on account of death of my family member due to COVID-19.
Place:
Date:
Yours faithfully,
Signature …………….……………….
Name…………………………………
Designation…………………………
4. This notification shall be deemed to have come into force from the 1st day of April, 2020 and
shall apply in relation to the assessment year 2020-2021 and subsequent assessment years.
[Notification No. 92/ 2022/ F. No. 370142/31/2022-TPL (Part-2)]
UMME FARDINA ADIL, Under Secy., Tax Policy and Legislation Division
Note : It is certified that no person is being adversely affected by granting retrospective effect to this
notification
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.