Future prospects – In case the deceased was self-employed or on a fixed salary, an addition of 40% of the established income should be the warrant where the deceased was below the age of 40 years -- An addition of 25% where the deceased was between the age of 40 to 50 years and 10% where the deceased was between the age of 50 to 60 years should be regarded as the necessary method of computation -- Established income means the income minus the tax component.

(SC) Decided on: 31.10.2017

Where the deceased was self-employed or was on a fixed salary (without provision for annual increments etc.), the courts will usually take only the actual income at the time of death -- A departure therefrom should be made only in rare and exceptional cases involving special circumstances.

(SC) Decided on: 15.04.2009