https://www.taxtmi.com/acts?id=54425 Dependent parents of an employee are covered for the purposes of Chapter IV of the Code only where their income from all sources does not exceed the prescribed monthly limit, or such higher amount as may later be notified. The rule fixes the income threshold for determining dependency under the relevant definition and operates as a qualifying condition for application of Chapter IV. en-us Tue, 12 May 2026 15:08:32 +0530 Tue, 12 May 2026 18:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54425 Dependent parents of an employee are covered for the purposes of Chapter IV of the Code only where their income from all sources does not exceed the prescribed monthly limit, or such higher amount as may later be notified. The rule fixes the income threshold for determining dependency under the relevant definition and operates as a qualifying condition for application of Chapter IV. Act-Rules Labour laws Tue, 12 May 2026 15:08:32 +0530 https://www.taxtmi.com/acts?id=54425