Section 80DD(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80DD(4)] [Section 80DD] [Entire Act]

Union of India - Subsection

Section 80DD(4)(b) in The Income Tax Act, 1961

(b)"dependant" means-

(i)in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;

(ii)in the case of a Hindu undivided family, a member of the Hindu undivided family, dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance, and who has not claimed any deduction under section 80-U in computing his total income for the assessment year relating to the previous year;

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 80DD(4)(b) in The Income Tax Act, 1961