Deduction section 80dd

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Hello Experts, Could you please let me know whether Parent's brother and sister covered in the definition of relative for claiming deduction u/s 80DD for individual.
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dependant" means—

 (i)  in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;

 (ii)  in the case of a Hindu undivided family, a member of the Hindu undivided family,

dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance, and who has not claimed any deduction under section 80U in computing his total income for the assessment year relating to the previous year;

 

Hence Brother & Sister of Parents is not included and no deduction is allowed u/s 80DD for them.

In short you can say uncle and aunty is not covered for section 80 DD


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