I have to file income tax return where the assessee has 3 medically disabled person i.e Father , Mother and Uncle (fathers brother). What is the process of getting deduction for the A.Y. 2007-08 , What is the amount and what is deduction. Pinky Sitalni
Since you have asked regarding three relatives who are physically disable and you want to get deduction for expense on their maintenance , I must opine first on the issue whether you are eligible for one patient or more than one patient who are your relatives and dependent on you.
I find the provision has used the word “a dependant” and “ a person with disability’ plain reading of which states that the deduction is allowed in case of one dependant t only. Read the opening lines of section 80DD
80DD. (1) Where an assessee, being an individual or a Hindu undivided family, who is a resident in India, has, during the previous year,
(a) incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or
Following points should be noted regarding claim of deduction u/s 80DD and also read this.
- Section 80DD provides for deduction in case of an individual who spends on maintenance of physical disable person.
- The physical disable person must be dependent on you.To know more on this , see this answer.
- Types of physical disability covered are given here.
- You will need to get certificate in prescribed forms. Different types of forms are required for different types of disability.Get Forms from here.
- The prescribed authority for giving such certificates are: (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.
- The deduction allows is Rs 50,000 (Rs 75000) in case the disable person is suffering from severe disability.
- person with severe disability means
- a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
yes you can claim deduction for expense, on more then one disable, upto 50,000/- ,or 75,000/- if disability is over 80% per each person u/s 80DD
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Regards
Sam
it is not clear how much we can claim assuming all 3 dependeents 50% handicapped and are also have certificate as required by section
so can we claim 150000 or 50000.