54. Liability of person chargeable in respect of incapacitated person

Terms defined in s 2

• incapacitated person

  incapacitated person

  Defined · s 2

  “incapacitated person” means an individual —(a)who is below 21 years of age; or(b)who lacks capacity to make a decision for himself or herself in relation to any matter at the material time because of an impairment of, or a disturbance in the functioning of, the mind or brain, whether such impairment or disturbance is permanent or temporary;

  Open s 2
• person

  person

  Defined · s 2

  “person” includes a company, body of persons and a Hindu joint family;

  Open s 2
• tax

  tax

  Defined · s 2

  “tax” means the income tax imposed by this Act;

  Open s 2