Deduction u/s 80 dd
This query is : Resolved
23 October 2012
I am a salaried employee. I want to know can I claim Medical Expenses for My Grand Father u/s 80 DD.
Thanks
Thanks
24 October 2012
The benefit under section 80DD (and also Section 80 DDB ) of Income Tax Act is avaiable only if the the person incurring the expenditure incurs it for hiself or a person dependent on him. Dependent under this Section means the spouse, childeren, parents and brother ans sister of the said individual. Grand Parents are not covered.
The intentention of the legislature seems to be clear that Grand Parents will not be covered by this Section. It seems this is the reason why the word Dependent Relative has not been used. Relative has a much wider meaning. Under Section 2(41) relative in case of an individual means the husband, wife,brother or sister or any lineal ascendent or decendent of that individual. This in this defination individuals are covered.
Accordingly benefit will not be allowed to you in respect of expenditure incurred by you for your Grand Parents, though there is a strong case that it should be allowed.
However, if your Grand Parents have an independent income which is taxable, you can explore the posibilty of getting them benefit of Section 80U. On the other hand if your father or mother incur this expenditure for their respective parents, they will be entitled to this benefit.
The benefit under section 80DD (and also Section 80 DDB ) of Income Tax Act is avaiable only if the the person incurring the expenditure incurs it for hiself or a person dependent on him. Dependent under this Section means the spouse, childeren, parents and brother ans sister of the said individual. Grand Parents are not covered.
The intentention of the legislature seems to be clear that Grand Parents will not be covered by this Section. It seems this is the reason why the word Dependent Relative has not been used. Relative has a much wider meaning. Under Section 2(41) relative in case of an individual means the husband, wife,brother or sister or any lineal ascendent or decendent of that individual. This in this defination individuals are covered.
Accordingly benefit will not be allowed to you in respect of expenditure incurred by you for your Grand Parents, though there is a strong case that it should be allowed.
However, if your Grand Parents have an independent income which is taxable, you can explore the posibilty of getting them benefit of Section 80U. On the other hand if your father or mother incur this expenditure for their respective parents, they will be entitled to this benefit.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting our of sec 44AD
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- Copyright software
- Form 121 & TDS deduction
- Regarding TDS Applicability For Director Remuneration
- Multiple trade mark
- Transporter Declaration form
- LC charges in relation to Asset purchased should be Capitalised ?
- Regarding appeal to GSTAT
- Value of property in capital gain
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
