Hi guys, may i know how do you guys find out the details/ T&C of the tax relief?

for example, I can only see RM3000 relief for parents (RM1500 for one father and RM1500 for one mother)

how to you guys find out the T&C such as the parents must be 60 years old and annual income <24k etc

Any idea where can I find such information in LHDN official website?