Last year I had a side income, generated online through showing adsense Ads on a website I had built. Due to a personal reason I had to request a relative to use her name to receive the credit amout. I opened a new bank account for her and kept debit card with me. That income stream didn't last long as the website and Adsense account both closed. I debited all the amount from that bank account from atm and then we closed that account. Although she has not asked for any claim directly, but she is acting weird and I think I made a mistake using her name to receive the amount. I have already paid all advance tax on her behalf as she didn't file imcome tax before and I will also file the final tax returns for her as well this assessment year. What I want to ask is, does she have any legal claim on that money? She has no idea how and what website the income came from. She only knows it's from adsense.