05 November 2008
1. Deduction under section 80 DD is Rs. 50,000 per handicap dependent person or irrespective of person?
2. if above section is irrespective of person then we are two brother, can we take deduction for one parent in my's IT return and for other in my brother's IT return?
05 November 2008
The wordings in the section is"a dependent" The view in para 2 of the question can be taken subject to satisfaction of other conditions of the said section.
05 November 2008
Sir For other conditions in section 80DD you are requested to refer A N.AIYAR'S INDIAN TAX LAWS (2004) pages 374 to 378 or any other publications on income tax act,1961 or www.incometaxindaia.gov.in