Deduction under sec. 80 dd
This query is : Resolved
23 February 2013
Dear Sir, i would like to know whether grandfather can claim deduction u/s 80DD if the disabled grand son is dependent on him?
Whether Expenditure for the medical treatment (including nursing), training and rehabilitation of a disabled dependent may be in cash on not?
Thanking You.
Whether Expenditure for the medical treatment (including nursing), training and rehabilitation of a disabled dependent may be in cash on not?
Thanking You.
Dintakurthi Tirumala
(Expert)
23 February 2013
For the purpose of section 80DD Dependent means:
1) In the case of an individual, the spouse, children, parents,brothers and sisters of the individual
2) In the case of Hindu Undivided Family, a member of the Hindu Undivided Family.
So according to the above meaning Grand son doesn't consider as dependent(as per 1 above). In case such grand fathers status is HUF and such grand son is also member of such HUF then such grand son shall claim such exemption u/s80DD under the status of HUF but not under the status of Individual.
And according to the section 80DD a flat deducction of Rs 50000(in case of several disability it is Rs.100000) allowable irrespective of expenditure incurred on such depended either by way of cash or bank or not incurred any expenditure.
OM SAI SRI SAI JAI JAI SAI
1) In the case of an individual, the spouse, children, parents,brothers and sisters of the individual
2) In the case of Hindu Undivided Family, a member of the Hindu Undivided Family.
So according to the above meaning Grand son doesn't consider as dependent(as per 1 above). In case such grand fathers status is HUF and such grand son is also member of such HUF then such grand son shall claim such exemption u/s80DD under the status of HUF but not under the status of Individual.
And according to the section 80DD a flat deducction of Rs 50000(in case of several disability it is Rs.100000) allowable irrespective of expenditure incurred on such depended either by way of cash or bank or not incurred any expenditure.
OM SAI SRI SAI JAI JAI SAI
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
- Accounting treatment of AMC alongwith the purchase of Laptop
- Nursery business
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Tax on Amount transferred in HUF Account
- Issuing of delivery challan by seller of goods
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
