Member of household definition in income tax includes spouse, children, parents, servants and dependants under relevant rules.

For income tax purposes, member of household includes spouse, children and their spouses, parents, servants and dependants. The definition is stated under the relevant rules for the Income Tax Act, 2025 and the Income Tax Act, 1961 in substantially similar terms. The note states that this definition is broader than the family definition because it extends to servants and dependants.

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