the calculation in the article has been done considering all the members of the family are earning and filing their seperate i.t returns.But i want to know how is it possible to bring down your tax liability to minimum if only one member of the family is earning this much income i.e 13 lakhs....Can you give a part of your income to your family members as a gift or not....and then could that gift be shown as a income of the person to whom you are gifting to....