Number of Dependents That Can be Claimed in 1972 Income Tax Return

March 20, 1973 BIR RULING NO. 006-73 Number of dependents that can be claimed in 1972 income tax return . Pursuant to Section 12 of Presidential Decree No. 69, the proviso of Section 23(c) of the Tax Code as amended by the said Decree that the total number of dependents for which additional exemptions may be claimed shall not exceed four (4) dependents shall take effect and apply to incomes beginning January 1, 1973. Such being the case, the individual taxpayer adverted to in the inquiry can still claim additional exemption for all his eight (8) dependent children in his 1972 income tax return provided that he qualifies as "head of family" under Section 23(b) of the same Code; and, that such dependents are his legitimate, recognized natural, adopted or step children, wholly dependent upon and living with the taxpayer, not more than twenty three (23) years of age, unmarried, and not gainfully employed or incapable of self-support because mentally or physically defective.