What is meant by a dependant under Sec80DDB?

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Hins (Querist)
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24 September 2020 Hi Experts,
My sister is suffering from Chronic Kidney Disease and is on dialysis twice a week. She is so weak that she is unable to work and earn . She has no income at all. But we have been filing her ITR returns since almost 14 years now..Most of her F.D.s have been broken and now she has an income of only 2Lakhs this yr for A.Y.2020-2021. This income is only from her F.D., the last one now.The tax on her income is "0"..In fact a refund of 17,000 is due to her (from the TDS deducted by a Bank on her F.D).
I pay for her dialysis and other medical expenses as she has no health insurance at all.My questions are:
Can I claim the deduction upto 40,000 under Sec 80DDB for my sister i.e. Is my sister a dependant as per I.T. Act
because from what I understood of this section- “dependants” of an individual assessee may include spouse, children, father, mother or siblings who are wholly or mainly dependent on the assesse. What does it mean - wholly or mainly?
Many thanks for your expert advice and valuable time.

Hins

Hins (Querist)
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26 September 2020 Hi Experts..I request you /someone amongst you to please reply to my query..Thanx so much

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2021 The dependent as the world suggests ‘dependent on the individual’ for his or her maintenance and support.
Yes, you are eligible for deduction of the expenditures, actually incurred by you, for her treatment.
As per Rule 11DD, a prescription by a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having degree in Urology or any equivalent degree is required.

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