This discussion clarifies whether a taxpayer can claim a deduction under Section 80DD for medical and nursing expenses incurred for their disabled mother-in-law. The consensus is that a mother-in-law is not considered a 'dependent' for the purposes of Section 80DD, which typically includes a taxpayer's spouse, children, parents, brothers, and sisters.
29 February 2020
My Mother-in- law is more than 40 % disable ( Paralysis ). She is living with me and totally depend on me . I am incurring her medical expenses and nursing exp. She have only one Daughter ( my wife) Can I claim rebate u/s 80 dd ? Will she treat dependent on me ? Regards
29 February 2020
You can't claim deduction u/s 80DD.She will not be considered as dependent for the purpose of income tax to avail 80DD..
Dependant in case of an individual taxpayer means spouse, children, parents, brothers & sisters of the taxpayer. In case of a HUF means a member of the HUF.