Meaning of Phrase "Wholly and mainly dependant

hey my dear ca friends

as we all have read that at many place in the income tax act the phrase "mainly or wholly dependant" or simply "dependant" has been used in respect of taxpayer's relatives or children

for example a person can pay insurance premium only for his dependant children to get exemption in 80D..........or in 80DD a person should incur any exp. fo rthe medical treatment of his depandent (being a person with disability)

 

however nowhere in these sections or any other section the xact definition of this word DEPENDANT has been specified

so if any of my knowledgable friends on this site knows anything in this context do reply to this message........moreover it is requested plz reply only if u r confirm abt it.......

thanks

 

 

Replies (4)

 

Definition

 

dependant noun

(mainly US dependent) Click to hear the UK pronunciation of this wordClick to hear the US pronunciation of this word/dɪˈpen.dənt/[C]
someone who depends on you for financial support, such as a child or family member who does not work

SO DOES THAT MEAN ONLY A PERSON HAVING NIL INCOME IS COVERED IN THE WORD DEPENDANT........??????

If only "mainly dependent" has been stated in the provision then Dependency can be calculated in terms of percentage i.e 51% or more. Since the term mainly is preceeded by the word wholly, the dependent should be 100% dependent

If someone had Taxable Income in last year but has no income in the current year can he/she be considered as an dependant in the current  year?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details