Income tax rule for handicappted dependent?



I am Indian. My father is 50% handicapped and I can show tax saving up to 40,000rs (INR).
I want to know what are the expenses I can show in income tax for handicapped dependent.

Thanks In advanced,
Varun

Income tax rule for handicappted dependent?
Rate these answers

2 Replies to “Income tax rule for handicappted dependent?”

  1. Section 80DD gives deduction in respect of maintenance including medical treatment of a dependent who is a person with disability.The deduction is allowed if expense is incurred on DEPENDENT relatives. Section 80DD itself defines dependent relatives in following words

    “(b) dependent means

    (i) in the case of an individual, the spouse, children, parents, brothers and sisters of the

    individual or any of them;

    (ii) in the case of a Hindu undivided family, a member of the Hindu undivided family,dependent wholly or mainly on such individual or Hindu undivided family for his supportand maintenance, and who has not claimed any deduction under section 80U in computing his total income for the assessment year relating to the previous year;”

    Therefore , if expense is made on any relative who comes within above definition of Dependent and

    suffering from specified disease , same will be allowed to the extent of Rs 50,000 (in case of severe

    disability Rs 75,ooo).You will have to attach the prescribed form Form No. 10-IA dulysigned by the

    prescribed medical authority which as per Rule 11A is as under

    “11A. (1) For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 80U, the medical authority for certifying ‘autism’, ‘cerebral palsy’, ‘multiple disabilities’, ‘person with disability’ and ‘severe disability’ referred to in clauses (a), (c), (h), (j), and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) , shall consist of the following,-

    (i) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or

    (ii) a Civil Surgeon or Chief Medical Officer in a Government hospital.”






Leave a Reply

Your email address will not be published. Required fields are marked *