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 ! 😛

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) that defines people as Idiots also ! I mean how could a government segregate people as ‘Idiots’ !!??

How can you call someone 'Idiot' ?

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

(1) For the purposes of this Act, “representative assessee” means—

(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 ? 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 government On What basis does it classify people as Idiots ? 

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 😛 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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