Section 1: Deduction for dependents
This section is inserted by Act No 12 of 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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Questions this section answers
- How much extra income tax deduction do I get for having one dependent?
- What deduction do I get if I have four or more dependents?