While determining the income, an addition of 50% of actual salary to the income of the deceased towards future prospects, where the deceased had a permanent job and was below the age of 40 years, should be made. The addition should be 30%, if the age of the deceased was 48 between 40 to 50 years. In case the deceased was between the age of 50 to 60 years, the addition should be 15%.
Actual salary should be read as actual salary less tax. (iv) In case the deceased was self-employed or on a fixed salary, an addition of 40% of the established income should be the warrant where the deceased was below the age of 40 years. An addition of 25% where the deceased was between the age of 40 to 50 years and 10% where the deceased was between the age of 50 to 60 years should be regarded as the necessary method of computation. The established income means the income minus the tax component.

Sr. No.	Requirements	Future Prospects
1	Employment type : Permanent (Age <40)	Add 50% of Actual Salary
2	Employment type : Permanent (Age >=40 and <50)	Add 30% of Actual Salary
3	Employment type : Permanent (Age >=50 and <60)	Add 15% of Actual Salary
4	Employment type : Permanent (Age >=60)	0
5	Employment type : Temporary/Fixed Income/Business (Age <40)	Add 40% of Actual Income
6	Employment type : Temporary/Fixed Income/Business (Age >=40 and <50)	Add 25% of Actual Salary
7	Employment type : Temporary/Fixed Income/Business (Age >=50 and <60)	Add 10% of Actual Salary
8	Employment type : Temporary/Fixed Income/Business (Age >=60)	0

1) where the deceased was married, the deduction towards personal and living expenses of the deceased, should be one-third (1/3rd) where the number of dependent family members is 2 to 3, one-fourth (1/4th) where the number of dependent family members is 4 to 6, and one-fifth (1/5th) where the number of dependent family members exceeds six.
2) Where the deceased was a bachelor and the claimants are the parents, the deduction follows a different principle. In regard to bachelors, normally, 50% is deducted as personal and living expenses, because it is assumed that a bachelor would tend to spend more on himself. Even otherwise, there is also the possibility of his getting married in a short time, in which event the contribution to the parent(s) and siblings is likely to be cut drastically. Further, subject to evidence to the contrary, the father is likely to have his own income and will not be considered as a dependant and the mother alone will be considered as a dependant. In the absence of evidence to the contrary, brothers and sisters will not be considered as dependants, because they will either be independent and earning, or married, or be dependent on the father.
3) Thus even if the deceased is survived by parents and siblings, only the mother would be considered to be a dependant, and 50% would be treated as the personal and living expenses of the bachelor and 50% as the contribution to the family. However, where the family of the bachelor is large and dependent on the income of the deceased, as in a case where he has a widowed mother and large number of younger nonearning sisters or brothers, his personal and living expenses may be restricted to one-third and contribution to the family will be taken as two-third.

Sr. No.	Requirements	Deduction
1	Married Dependents 2-3	1/3rd of Income
2	Married Dependents 4-6	1/4th of Income
3	Married Dependents >6	1/5th of Income
4	Un married	50% of income

Age From	Age To	Multiplier
0	15
15	20	18
21	25	18
31	35	16
36	40	15
41	45	14
46	50	13
51	55	11
56	60	9
61	65	7
65	150	5