Meaning of Phrase "Wholly and mainly dependant

sanchit (none) (39 Points)

07 January 2011  

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