Family definitions under income tax law apply different dependency conditions to children, parents and siblings in specified contexts.

For purposes of section 126 of the Income Tax Act, 2025, family means the assessee's spouse and dependent children. The same meaning applies for purposes of clause (a) of section 80D(1) of the Income Tax Act, 1961. For purposes of serial numbers 8 and 15 of Schedule III to the 2025 Act, and section 10(5) of the 1961 Act, family in relation to an individual includes the individual's spouse and children, as well as parents, brothers and sisters who are wholly or mainly dependent on the individual.

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