12 July 2010
My father-in-law has made a donation (eligible for deduction under section 80G of Chapter VI-A of IT Act, 1961). But he does not have taxable income to file his ITR.
Can I claim deduction on the donation made by my father-in-law? I am regularly filing my ITR.
12 July 2010
Taxable Income.........After Deduction or Before Deduction ?
If his Income is outside the Tax bracket even before applying Deductions, then he may not file Return.
But if his income reduced to non taxable limit after Deduction and would have been taxable had the Deductions not applied then he is required to file Return.
Third, Irrespective of his total income (taxable or not), if he had filed return for income for earlier years, then in the Current year he has to file Return.