Home / Opinion & Views / Section 160 of Income Tax Act segregates people as ‘Idiots’

Section 160 of Income Tax Act segregates people as ‘Idiots’

Well once again a computer science & engineering student is wandering in the Law department with this post ! šŸ˜›

I was applying for a new PAN card and was filling the form online. At some point I came across this line (see image below)Ā that defines people as Idiots also !Ā I mean how could a government segregate people asĀ ‘Idiots’ !!??

How can you call someone 'Idiot' ?

After reading this I wasted no time and read theĀ Section 160 of the Income Tax Act, 1961,Ā the act says

(1) For the purposes of this Act, “representative assessee” meansā€”

(ii) in respect of the income of a minor, lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot; . . .

Idiot is basically a stupid person. But I wonder how can the government call / segregate someone as stupid ?Ā I don’t know if someone else ever noticed this or not, but I didn’t find this amusing at all ! I wish I could ask the governmentĀ On What basis does it classify people as Idiots ?Ā 

I know this post won’t make any difference to anyone, but this is my opinion and I certainly dislike the way the act is described and that IF I could, I would have removed the word ‘Idiot’ from the Act itself !

About Atulmaharaj

Maintaining the blog for the past 3 years, I'm a Foodie, Techie, Cricket Enthu, Traveler, Blogger and a Cook ! You'll find posts within a wide range of topics from food to technology. Favorite Quote: "Traveling is like reading a book, one who hasn't traveled, hasn't turned a page.

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  1. I do not agree with Raunak’s interpretation? Example: intellectually challenged people (categorised as differently abled-a more appropriate terminology) may nit understand finances but they Re not idiotic, a very different and derogatory term.

  2. Atul its not classifying people as Idiots…as far a i understand its ‘person of unsound mind’ i.e. a person who does not has the capacity, due to any reason, to understand his/her finances…though ya idiot might not be an appropriate word…

    • Thanks so much Raunak for clarifying it. I have to agree to you as this is your domain šŸ˜› but yes the word is inappropriate. I’m glad that you read my blog…thanks a lot… Aaj kal bas law mein interest aa raha hai…

      Keep correcting me wherever I’m wrong… Thanks again…

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