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          Income Tax

          Who will be considered as a Family to receive any sum for treatment or on account of death of person due to any illness related to COVID-19?

          FAQs on Gifts received by an individual or HUF

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          Family definition for tax relief: spouse, children and dependent parents or siblings qualify to receive COVID 19 related sums. Definition of family for COVID 19 related sums follows Explanation 1 to clause (5): it includes the spouse and children of the individual, and the parents, brothers and sisters of the individual, or any of them, who are wholly or mainly dependent on the individual; sums received by persons within these categories are treated as received by a defined family member for the specified payments.
                            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.

                                  Family definition for tax relief: spouse, children and dependent parents or siblings qualify to receive COVID 19 related sums.

                                  Definition of family for COVID 19 related sums follows Explanation 1 to clause (5): it includes the spouse and children of the individual, and the parents, brothers and sisters of the individual, or any of them, who are wholly or mainly dependent on the individual; sums received by persons within these categories are treated as received by a defined family member for the specified payments.


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