I have twin sons, both are suffering from cerebral palsy. I have obtained physical disability certificate showing more than 50% disability in each case. As per my understanding, the allowable deduction u/s 80DD of income tax act is Rs. 50,000/- per depenadnt. Kindly give your opinion. mangesh_kharwade@yahoo.co.in
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In my view, you must claim Rs 50000 per child even though there may be some taxman who will be reading the provision of Section 80DD very plainly to interpret that the lawmakers have used the word “a dependent ” to mean that 80DD deduction is applicable for only one child.
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Section 80DD states(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 dependent, being a person with disability; ” -
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You claim Rs 50000 per child if you have really spent that much on maintenance ,and if ever such inhuman interpretation is done by any one , tell them to also refer the definition ofdependent which i given below the section 80DD itself. The definition of dependent is given under Explanation as under
“(b) dependent means
(i) in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;” Please take note of words used in Dependent are all plural and not singular – e.g Childrent not Child, or parents not parent .
Tags: 80DD, Deduction
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