Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 68] [Entire Act] Union of India - Subsection Section 68(2) in Income Tax Rules, 1962 (2)For the purposes of sub-rule (1), "family" means any of the following persons who are wholly dependent on the employee, namely:- the employee's wife, legitimate children, step-children, parents, sisters and minor brothers.
