12 February 2011
An Assesse's mother in law is suffering from paralysis. She want to claim the expense incurred on her. which section will be applicable and what will be the procedure for the same?? will it be claimed every year or just 1 year?
12 February 2011
80U is applicable for physically disabled assessee only.
Under S. 80DD, in the definition of Relative - in my opinion, mother in law is not covered , so no deduction is available.
80DD and 80U can be claimed till the disability persists. Hence can be claimed every year. But prey always, that this should be the last assessment year, and in the next AY we shall not claim this.