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[Cites 0, Cited by 0] [Section 127(9)] [Section 127] [Entire Act]

Union of India - Subsection

Section 127(9)(b) in The Income Tax Act, 2025

(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;