21 December 2011
FOR THE PURPOSES OF SECTION 10(5) “family”, in relation to an individual, means — (i) the spouse and children of the individual; and (ii) the parents, brothers and sisters of the individual or any of them, wholly or mainly dependent on the individual IF UR BROTHER IS DEPENDANT ON U THEN U CAN CLAIM EXEMPTION CA MANOJ GUPTA JODHPUR 09828510543