- Deduction u/s 80DD of the income tax act
FCA BPMUNDRA 9314501680
1. Meaning of Dependant
A. When assessee is individual -spouse, children, parents, brothers & sisters.
B. When assessee is a HUF : members of the HUF.
2. Conditions:-
A.Allowed for either expenses incurred for medical treatment (including nursing), training & rehabilitation of the dependant or
B. deposited in a scheme of LIC or another insurer for maintenance of the dependant.
C.. Disability of the dependant is not less than 40%.
D. Disability is defined under section 2(i) of the Persons of Disabilities Act, 1995.
E. Mandatorily required to furnish a copy of the certificate from the medical authority certifying therein the disability of the dependant.
F. If the dependant suffering from Cerebal Palsy /Autism or multiple disability then required to submit Form no. 10-IA.
G. One more condition is the disabled person should be wholly or mainly dependant on taxpayer for his / her support and maintenance.
3. Deduction under section 80DD is not allowed
A. to non-resident.
B. When expenditure is for the assessee himself.
C When the dependant himself claimed deduction under section 80U in respect of the same amount / expenditure.
FCA BPMUNDRA 9314501680