Section 1: Deduction for dependents

Income Tax Act · PART I: DEDUCTION FOR DEPENDENT

This section is inserted by Finance Act 2023, section 38.

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

1. Deduction for dependents Dependents Amount of deduction (Rs) One dependent 10,000 Two dependents 90,000 Three dependents 275,000 Four or more dependents 355,000

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