Dependent u/s 80 DD Definition of dependent

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65PUJA GUPTA (Querist)
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29 February 2020 My Mother-in- law is more than 40 % disable ( Paralysis ). She is living with me and totally depend on me . I am incurring her medical expenses and nursing exp. She have only one Daughter ( my wife)
Can I claim rebate u/s 80 dd ? Will she treat dependent on me ?
Regards

Eswar Reddy S

Eswar Reddy S (Expert)
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29 February 2020 You can't claim deduction u/s 80DD.She will not be considered as dependent for the purpose of income tax to avail 80DD.. Dependant in case of an individual taxpayer means spouse, children, parents, brothers & sisters of the taxpayer. In case of a HUF means a member of the HUF.