Dependant definition governs deduction eligibility: specified relatives dependent for support and, for disability deduction, must not claim personal deduction. Definition of Dependant comprises spouse, children, parents, brothers and sisters for an individual, and members of a Hindu undivided family for an HUF, ... Summary
Dependant definition governs deduction eligibility: specified relatives dependent for support and, for disability deduction, must not claim personal deduction.
Definition of Dependant comprises spouse, children, parents, brothers and sisters for an individual, and members of a Hindu undivided family for an HUF, who are wholly or mainly dependent on the individual or HUF for support and maintenance; for the disability-related deduction the dependant additionally must not have claimed any personal disability deduction.
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