Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for parent of disabled minor allowed when minor's income included in parent's return was later omitted. A previously enacted provision permitted a parent, when a minor child's income was included in the parent's total income, to claim the deduction that the minor would have been entitled to under the disability deduction had the minor's income been computed separately; that provision has since been omitted from the statute, removing the parental claim for the minor's disability deduction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction for parent of disabled minor allowed when minor's income included in parent's return was later omitted.
A previously enacted provision permitted a parent, when a minor child's income was included in the parent's total income, to claim the deduction that the minor would have been entitled to under the disability deduction had the minor's income been computed separately; that provision has since been omitted from the statute, removing the parental claim for the minor's disability deduction.
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