25 February 2021
1.Is it required to spend money for claiming deduction u/s 80DD? 2.Is it sufficient for maintenance and nursing of disable dependent? 3.Is it mandatory to spend money on medical treatment in adjacent previous year?
25 February 2021
1.Section 80 deductions are available only after spending money. its not standard deduction. 80DD(1)(a) also very clear. 2)Expenses incurred for medical treatment (including nursing),or the taxpayer may have deposited in a scheme of LIC or another insurer for maintenance of the dependant can be claimed as deduction : 80 DD(1)(b)