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“family” means,–
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;Definition of Family can be easily understood from image below
Importance of Definition of Family
- A person shall be treated as related person for the purpose of Value of Taxable supply [Sec 15]
- Any decision, order, summons, notice or other communication can be served to any adult member of family residing with the taxable person as per section 169 – Service of notice in certain circumstances
- A person will be treated as agriculturist if he undertakes cultivation of land by a labour of family. Hence for defining a person as an agriculturist, it is important to know the definition of Family. [Sec 2(7)]
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