u/s 80DD
This query is : Resolved
CA. Deepak
(Querist)
01 July 2009
Dear All,
Can any one tell me the deduction u/s 80DD be claimed for 2 dependent handicap relative?
Will I get for 2 person Rs. 100000/150000 as the case may be?
Thanks in advance
Can any one tell me the deduction u/s 80DD be claimed for 2 dependent handicap relative?
Will I get for 2 person Rs. 100000/150000 as the case may be?
Thanks in advance
CA Manish Sharma
(Expert)
01 July 2009
Section 80DD says fixed deduction of Rs. 50000 or 75000 as the case may be. It doesn't says that 50000 or 75000 per dependent.
Hence, assessee is allowed for fixed deduction of Rs. 50000 or 75000/- only. Not for Rs. 1 lac or Rs. 1.50 lacs.
Hence, assessee is allowed for fixed deduction of Rs. 50000 or 75000/- only. Not for Rs. 1 lac or Rs. 1.50 lacs.
01 July 2009
allowed for fixed deduction of Rs. 50000 or 75000/-
01 July 2009
I find the provision has used the word “a dependant” and “ a person with disability’ plain reading of which states that the deduction is allowed in case of one dependant only. Read the opening lines of section 80DD.
ICSI ICAI ICWAI
(Expert)
02 July 2009
As par intrpretation rules you can allowed deduction for both dependants
Omkar
CA CS **
Omkar
CA CS **
Ratan Sharma
(Expert)
02 July 2009
Hi,
Deduction available for the both the dependents but subject to maximum limit of Rs. 50,000/- or 75000/-.
Deduction available for the both the dependents but subject to maximum limit of Rs. 50,000/- or 75000/-.
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