Member of Household - Definition / Legal Terminology - Income Tax

For the purpose of section 17 of Income Tax Act, 1961 Member of Household define under Explanation (iv) to Rule 3 of Income Tax Rule, 1962 Member of household shall include- (a) spouse(s), (b) children and their spouses, (c) parents, and (d) servants and dependants; Note - The definition of Member of Household is wider than Family definition. it does not include the servants and dependants.