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Vi a deduction

trishup (St Xaviers kolkata and aspiring CA CS) (174 Points)

04 April 2016

S80DD query Like if have a dependent disabled relative and if i spent Rs 7000 (or any X amount) on that relative i will get deduction of 75000 (as 80DD is not dependant on the amount one spents for disabled),now if any other relative of that disabled dependent also spends any 'X' amt on that disabled dependent,will he also get deduction of 75000? I Mean to ask that can two relatives spent amt on a particular disabled dependent and both claim deduction separately?

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6 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 05 April 2016

ofcourse

for a singal son/ daughter , both parents can claim the deduction, provided each one has made expenses seperately

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Thakur Shanker Singh (TAX & GST-Practitioner ) (119 Points)
Replied 05 April 2016

Under section 80DD, where an Assesse, who is a resident in India, has, during the previous year- (a) incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or (b) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company subject to the conditions specified in this regard and approved by the Board in this behalf for the maintenance of a dependant, being a person with disability, the employee shall be allowed a deduction of a sum of Rs 75,000/- from his gross total income of that year

yes (Both can claim )

M JAYARAM (TAX ASSISTANT) (29 Points)
Replied 05 April 2016

Under sec. 80DD, allows a deduction to an individual or HUF if the person has incurred in the previous year any expenditure on medical treatment.(including nursing). The deduction u/s 80DD is for dependant of an individual tax payer

It is clear that section 80DD is applicable only if the person on whom you are spending are any one of following

1) your wife or husband. 2) your children. 3) your parents. 4) your brother. 5). your sister 6) your wife’s or husband’s brother or sister 7) your parents’ brother or sister.

As per question : only one relative can claim deduction.

trishup (St Xaviers kolkata and aspiring CA CS) (174 Points)
Replied 05 April 2016

Some are saying only one person can claim deduction and some are saying more than one person,can u pls let me know correctly.

deepak (accountant) (84 Points)
Replied 08 April 2016

Only one person can claim deduction as one person can not be shown to be dependent on two different persons for the sake of deduction.

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 08 April 2016

chapter VI A deductions are based on payment basis, and if both the persons have made payment for a singal person, then both are eligible,

as in case of LIC premium, father has paid premium of dependent son, for 1st and 2nd quarter, while mother has paid premiums for 3rd and 4th quarter, here both are eligible on payment basis,

on the same criteria, above deduction is allowed on actual payment basis, and not to claimed by mere book entry