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[Cites 0, Cited by 5] [Section 88] [Entire Act]

Union of India - Subsection

Section 88(a) in The Income Tax Act, 1961

(a)[ for the purposes of clauses (i), (v), (xii) and (xiii) of that sub-section,- [ Substituted by Act 32 of 1994, Section 29, for Clause (a) (w.r.e.f. 1.4.1991).]
(i)in the case of an individual, the individual, the wife or husband and any child of such individual, and
(ii)in the case of a Hindu undivided family, any member thereof;]