19 February 2011
Yes, the assessee can claim deduction of Rs.40000/- or Rs.60000/-, if the dependent is a senior citizen provided he has obtained a certificate from a specialist working in govt. hospital - Sec.80DDB . Sec.80DD is for expenditure in relation to a person with a disability . In my opinion, the assessee should claim deduction u/s 80DDB, provided it fulfils the conditions of that section as given above .For sec.80DD, the dependent should be suffering from disability .For more details refer the Income Tax Act .