Dependant - Definition / Legal Terminology - Income Tax

Dependant Explanation.(i) -For the purposes of section 80DDB of the Income tax Act 1961,- Dependant means- ( a ) in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them, ( b ) in the case of a Hindu undivided family, a member of the Hindu undivided family, dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance; Explanation (b). - For the purposes of section 80DD of the Income tax Act 1961,- Dependant means- ( i ) in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them; ( ii ) in the case of a Hindu undivided family, a member of the Hindu undivided family, dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance, and who has not claimed any deduction under section 80U in computing his total income for the assessment year relating to the previous year;