Dependant-criteria

This query is : Resolved

ARUN KUMAR MAITRA (Querist)
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02 April 2013 Mr. X is working in Central Government. His mother was a state govt employee. She is getting pension of about Rs. 10000 pm. His father worked in private sector and he is getting around Rs.450 pm as pension. Both of them are residing with him. Can Mr.X add his father as his dependent as per Govt. of India Rules?

CS M.Kurtrala Nathan

CS M.Kurtrala Nathan (Expert)
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03 April 2013 Yes sir, Hope Mr.X can add his father as his dependent.

As per IT Act,“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;

ARUN KUMAR MAITRA

ARUN KUMAR MAITRA (Querist)
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03 April 2013 Since Mr. X is a Central Govt. employee, in the instant case,definition of dependant as given in Govt. Rules shall be applicable.Accordingly, my query has to be replied.

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